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Microsimulation tools for the evaluation of fiscal policy reforms at the Banco de España

Listed author(s):
  • Olympia Bover

    ()

    (Banco de España)

  • José María Casado

    ()

    (Banco de España)

  • Esteban García-Miralles

    ()

    (Banco de España)

  • Roberto Ramos

    ()

    (Banco de España)

  • José María Labeaga

    ()

    (UNED)

This paper presents the microsimulation models developed at the Banco de España for the study of fiscal reforms, describing the tool used to evaluate changes in the Spanish personal income tax and also the one for the value added tax and excise duties. In both cases the structure, data and output of the model are detailed and its capabilities are illustrated using simple examples of hypothetical tax reforms, presented only to illustrate the use of these simulation tools.

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File URL: http://www.bde.es/f/webbde/SES/Secciones/Publicaciones/PublicacionesSeriadas/DocumentosOcasionales/17/Fich/do1707e.pdf
File Function: First version, October 2017
Download Restriction: no

Paper provided by Banco de España & Occasional Papers Homepage in its series Occasional Papers with number 1707.

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Length: 45 pages
Date of creation: Oct 2017
Handle: RePEc:bde:opaper:1707
Contact details of provider: Web page: http://www.bde.es/

Web page: http://www.bde.es/bde/en/secciones/informes/Publicaciones_se/Documentos_Ocasi/
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  1. Olympia Bover, 2011. "The Spanish survey of household finances (eff): description and methods of the 2008 wave," Occasional Papers 1103, Banco de España;Occasional Papers Homepage.
  2. Olympia Bover, 2008. "The Spanish Survey of Household Finances (EFF): description and methods of the 2005 wave," Occasional Papers 0803, Banco de España;Occasional Papers Homepage.
  3. Olympia Bover, 2008. "Oversampling of the wealthy in the Spanish Survey of Household Finances (EFF)," IFC Bulletins chapters,in: Bank for International Settlements (ed.), The IFC's contribution to the 56th ISI Session, Lisbon, August 2007, volume 28, pages 399-402 Bank for International Settlements.
  4. Francesco Figari & Alari Paulus, 2015. "The Distributional Effects of Taxes and Transfers Under Alternative Income Concepts," Public Finance Review, , vol. 43(3), pages 347-372, May.
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