Tax Policy Design and Behavioural Microsimulation Modelling

Authored by Hielke Buddelmeyer, Research Fellow, John Creedy, The Truby Williams Professor of Economics and Guyonne Kalb, Associate Professor, University of Melbourne, Australia.

This book is concerned with the ways in which tax policy design can be enhanced by the use of a behavioural tax microsimulation model which is capable of evaluating the effects of planned or actual tax reforms. 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. An advantage of a large-scale tax simulation model, which reflects the heterogeneity of the population and captures the detail of the tax structure, is that it can examine detailed practical policy questions and can provide direct inputs into policy debate. The authors discuss the role of means-testing, several hypothetical policy reforms, actual and proposed reforms and recent modelling developments.

2007, 288 pages, ISBN 978 1 84542 914 0

Order from Edward Elgar Publishing

 

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