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Microsimulation Modelling of Taxation and the Labour Market reports
new research on behavioural microsimulation modelling of tax and
transfer systems. Its aims are twofold. Firstly, the book discusses
the rationale for the basic modelling approach adopted and provides
information on econometric methods used to estimate behavioural
relationships. Secondly, it describes the Melbourne Institute Tax
and Transfer Simulator (MITTS) in detail, explaining its main
features, installation and use.After providing a broad review of
tax modelling, the authors review alternative approaches to the
analysis of labour supply behaviour, discuss the main components of
behavioural microsimulation models and present econometric results
concerning wage functions and preferences. They go on to provide a
detailed description of MITTS, which was constructed by the authors
in order to examine the implications of tax reforms in Australia.
Microsimulation Modelling of Taxation and the Labour Market will
appeal to those with a special interest in the analysis of tax and
transfer systems and labour supply behaviour.
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