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Tax Policy Design and Behavioural Microsimulation Modelling (Hardcover, illustrated edition)
Loot Price: R3,277
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Tax Policy Design and Behavioural Microsimulation Modelling (Hardcover, illustrated edition)
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Tax policy questions may relate to specific problems, concerning
perhaps the revenue implications of a particular tax, or they may
involve an extensive analysis of the cost and redistributive
effects of many taxes and transfer payments. This book is concerned
with the ways in which tax policy design can be enhanced by the use
of a behavioural tax microsimulation model capable of evaluating
the effects of planned or actual tax reforms. An advantage of such
a large-scale tax simulation model, which reflects the
heterogeneity of the population and captures the details of the tax
structure, is that it can examine detailed practical policy
questions and can provide direct inputs into policy debates. After
introducing behavioural models, the authors discuss the role of
means testing, several hypothetical policy reforms, actual and
proposed reforms and recent modelling developments.Tax Policy
Design and Behavioural Microsimulation Modelling will be of
interest to academics and researchers of economics, econometrics
and public finance. It will also be useful reading for policymakers
responsible for the formulation of taxation.
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