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Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic

In: Tax Modelling for Economies in Transition

Author

Listed:
  • Fiona Coulter
  • Christopher Heady
  • Colin Lawson
  • Stephen Smith
  • Graham Stark

Abstract

Microsimulation modelling is now established in many countries as a valuable tool for the evaluation of taxation and social policy. In the United Kingdom both government departments and independent research organisations—such as the Institute for Fiscal Studies in London, and the Microsimulation Unit at the Department of Applied Economics at Cambridge University—have developed microsimulation models of the UK tax and benefit system. As a result, these models now have a very wide use in public policy debate.

Suggested Citation

  • Fiona Coulter & Christopher Heady & Colin Lawson & Stephen Smith & Graham Stark, 1998. "Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic," Palgrave Macmillan Books, in: Paul Bernd Spahn & Mark Pearson (ed.), Tax Modelling for Economies in Transition, chapter 11, pages 163-189, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-14109-8_11
    DOI: 10.1007/978-1-349-14109-8_11
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    Cited by:

    1. Lidia CERIANI & Carlo V. FIORIO & Chiara GHIGLIARANO, 2013. "The importance of choosing the data set for tax-benefit analysis," Departmental Working Papers 2013-05, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
    2. Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 86-121.

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