Governments need to know how much revenue their tax systems will
raise, who will pay tax and what the effects on the incentives to
save, work and invest will be. This book draws on the experience of
tax modelling in western European economies and economies in
transition to show the range of techniques involved from 'back of
the envelope' calculations to sophisticated econometrics. Personal
and corporate income taxes are considered, as well as the essential
task of developing an appropriate database.
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