Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”
The 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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- Rolf Aaberge & Ugo Colombino & Steinar Strøm, 1996. "Welfare Effects of Proportional Taxation: Empirical Evidence from Italy, Norway and Sweden," Discussion Papers 171, Statistics Norway, Research Department.
- 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.
- Bourguignon, F. & O'Donoghue, C. & Sastre-Descals, J. & Spadaro, A. & Utili, F., 1997.
"Eur 3: A Prototype European Tax-Benefit Model,"
DELTA Working Papers
97-30, DELTA (Ecole normale supérieure).
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