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Tax Modelling

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  • Creedy, John

Abstract

This paper reviews several alternative approaches to tax modelling, emphasizing the strengths and limitations of different approaches and types of model along with their potential role in rational policy analysis. The coverage is limited to models of personal direct and indirect taxes. A range of small models is considered, in which there is little population heterogeneity, and tax structures are relatively simple. Larger microsimulation models, which are based on cross-sectional data sets and which attempt to capture much of the complexity of actual tax structures, are then discussed. The challenge presented by the need for behavioural models is examined. It is argued that there is a role for a variety of alternative models. Policy debates inevitably involve prejudices, much rhetoric and special pleading. Rational policy analysis, in which the implications of adopting a range of explicit value judgments are examined, can make a valuable contribution to such debates. Copyright 2001 by The Economic Society of Australia.

Suggested Citation

  • Creedy, John, 2001. "Tax Modelling," The Economic Record, The Economic Society of Australia, vol. 77(237), pages 189-202, June.
  • Handle: RePEc:bla:ecorec:v:77:y:2001:i:237:p:189-202
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    Cited by:

    1. Paul Eckerstorfer, 2013. "Optimal Redistributive Taxation in a Multiexternality Model," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 115-128, March.
    2. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2010. "Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008," Working Papers 1005, Oxford University Centre for Business Taxation.
    3. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
    4. John Creedy, 2009. "The Personal Income Tax Structure: Theory and Policy," Department of Economics - Working Papers Series 1063, The University of Melbourne.
    5. Mueller, Michel G. & de Haan, Peter, 2009. "How much do incentives affect car purchase? Agent-based microsimulation of consumer choice of new cars--Part I: Model structure, simulation of bounded rationality, and model validation," Energy Policy, Elsevier, vol. 37(3), pages 1072-1082, March.
    6. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, "undated". "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    7. John Creedy, 2010. "Personal Income Tax Structure: Theory and Policy," Chapters,in: Tax Reform in Open Economies, chapter 7 Edward Elgar Publishing.
    8. Annie Abello & Sharyn Lymer & Laurie Brown & Ann Harding & Ben Phillips, 2008. "Enhancing the Australian National Health Survey Data for Use in a Microsimulation Model of Pharmaceutical Drug Usage and Cost," Journal of Artificial Societies and Social Simulation, Journal of Artificial Societies and Social Simulation, vol. 11(3), pages 1-2.
    9. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española, IEF, vol. 166(3), pages 115-147, September.
    10. N. N., 2015. "WIFO-Monatsberichte, issue 11/2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(11), November.
    11. Martin Falk & Werner Hölzl & Harald Oberhofer, 2015. "The Importance of Firm-Level Data for Empirical Research and Economic Policy Consulting," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(11), pages 845-857, November.
    12. Thomas Rutherford & Hannu Torma†, 2010. "Efficiency of Fiscal Measures in Preventing Out-migration from North Finland," Regional Studies, Taylor & Francis Journals, vol. 44(4), pages 465-475.
    13. Sharyn Lymer & Laurie Brown & Ann Harding & Mandy Yap, 2009. "Predicting the need for aged care services at the small area level: the CAREMOD spatial microsimulation model," International Journal of Microsimulation, International Microsimulation Association, vol. 2(2), pages 27-42.
    14. Lori J. Curtis & JoAnn Kingston-Riechers, 2010. "Implications of the Introduction of the Goods and Services Tax for Families in Canada," Canadian Public Policy, University of Toronto Press, vol. 36(4), pages 503-520, December.
    15. de Haan, Peter & Mueller, Michel G. & Scholz, Roland W., 2009. "How much do incentives affect car purchase? Agent-based microsimulation of consumer choice of new cars--Part II: Forecasting effects of feebates based on energy-efficiency," Energy Policy, Elsevier, vol. 37(3), pages 1083-1094, March.

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