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The unit of analysis in microsimulation models for personal income taxes: fiscal unit or household?

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  • André Decoster
  • Guy Van Camp

Abstract

Administrative data on personal income taxes and household budget surveys differ in at least one important respect: the definition of the unit of observation. The sociological concept of a household does not coincide with the administrative definition of a fiscal unit. We investigate whether the evaluation of a reform of income taxes is sensitive to this difference. The empirical results are obtained for a major reform of personal income taxes in Belgium in 1988. We use the technique of statistical matching to link the fiscal data of the Ministry of Finance with the household budget survey. We find that the characteristics of the tax system before and after the reform, such as liability progression and residual progression, are sensitive to the unit of observation and to the data set used. But this sensitivity evaporates at the level of the reform.

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File URL: http://www.econ.kuleuven.be/eng/ew/discussionpapers/Dps98/Dps9833.pdf
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Bibliographic Info

Paper provided by Katholieke Universiteit Leuven, Centrum voor Economische Studiën in its series Center for Economic Studies - Discussion papers with number ces9833.

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Date of creation: Dec 1998
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Handle: RePEc:ete:ceswps:ces9833

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Cited by:
  1. André DECOSTER & Guy VAN CAMP, 2000. "Redistributive Effects of the Shift from Personal Income Taxes to Indirect Taxes: Belgium 1988-1993," Center for Economic Studies - Discussion papers ces0007, Katholieke Universiteit Leuven, Centrum voor Economische Studiën.
  2. André Decoster & Isabelle Standaert & Christian Valenduc & Guy Van Camp, 2002. "What makes personal income taxes progressive? The case of Belgium," Brussels Economic Review, ULB -- Universite Libre de Bruxelles, vol. 45(3), pages 91-112.

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