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The Arithmetic of Tax and Social Security Reform: A User's Guide to Microsimulation Methods and Analysis: Department of Applied Economics Occasional Papers, cartea 64

Autor Gerry Redmond, Holly Sutherland, Moira Wilson
en Limba Engleză Hardback – 30 sep 1998
Tax-benefit models are powerful tools for the analysis of the impact of policy reform, in regular use around the world in government and research organisations. This study focuses on one particular model, POLIMOD, and performs three tasks. It provides an illustration of the type of analysis that can be performed, and demonstrates the sensitivity of results to some of the key assumptions that are made. It steps inside POLIMOD and documents some of the inner layers of data manipulation and model construction that drive its output. And it provides a detailed assessment of the reliability of those outputs based on a validation against external sources. The study offers those who use models like POLIMOD, or their outputs, an appreciation of the constraints and assumptions that shape the analysis they provide. And it provides those directly involved in the development of microsimulation models with a guide to methods.
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Specificații

ISBN-13: 9780521632249
ISBN-10: 0521632242
Pagini: 318
Ilustrații: 94 tables
Dimensiuni: 152 x 229 x 19 mm
Greutate: 0.64 kg
Ediția:New.
Editura: Cambridge University Press
Colecția Cambridge University Press
Seria Department of Applied Economics Occasional Papers

Locul publicării:Cambridge, United Kingdom

Cuprins

Part I. Tax-Benefit Methods: Methods and Analysis: 1. Introduction; 1.2 Prospects for further development; 2. POLIMOD; 2.1 Introduction; 2.2 Policy options; 2.3 Run options; 2.4 Updating; 2.5 Income measure; 2.6 Incidence and behaviour assumptions; Appendix; 2.1 Policy parameters; Appendix; 2.2 Options for income-tax policy; Part II. Model Outputs and Modelling Assumptions: 3. The distributional effect of changes in UK policy since 1978; 3.1 Introduction; 3.2 Average taxes and benefits; 3.3 Distributional effects; 3.4 Gainers and losers; 3.5 Conclusions.

Descriere

A comprehensive assessment of the theory and workings of the POLIMOD tax-benefit model.