Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”
AbstractThe microsimulation models simulate the tax-benefit system for a sample of individuals or households obtained from a microeconomic survey. The results obtained for each household or individual will be used to consider the effects on the tax collection and the distribution of the disposable income before changes in the tax-benefit system. In the present work GLADHISPANIA is described, a model of microsimulation able to predict the effects the last reforms of the PIT carried out recently. As well as, other proposals, discussed in the academic and political circles, based in a flat tax.
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Bibliographic InfoPaper provided by Universitat de les Illes Balears, Departament d'Economía Aplicada in its series DEA Working Papers with number 7.
Date of creation: Apr 2004
Date of revision:
Microsimulation; Spanish Personal Income Tax; Redistribution; Income Inequality.;
Find related papers by JEL classification:
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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- Bourguignon F & O'donoghue C & Sastre-descals J & Spadaro A & Utili F, 1998. "Technical Description of Eur3: A Prototype European Tax-Benefit Model," Microsimulation Unit Research Notes MU/RN/25, Microsimulation Unit at the Institute for Social and Economic Research.
- Rolf Aaberge & Ugo Colombino & Steinar Strøm, 1996. "Welfare Effects of Proportional Taxation: Empirical Evidence from Italy, Norway and Sweden," Discussion Papers 171, Research Department of Statistics Norway.
- Bourguignon, F. & O'Donoghue, C. & Sastre-Descals, J. & Spadara, A. & Utili, F., 1997.
"Eur3: A Prototype European Tax-Benefit Model,"
Cambridge Working Papers in Economics
9723, Faculty of Economics, University of Cambridge.
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