[go: up one dir, main page]
More Web Proxy on the site http://driver.im/
IDEAS home Printed from https://ideas.repec.org/a/bla/ecorec/v77y2001i237p189-202.html
   My bibliography  Save this article

Tax Modelling

Author

Listed:
  • John Creedy
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 judgements are examined, can make a valuable contribution to such debates.

Suggested Citation

  • John Creedy, 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
    DOI: 10.1111/1475-4932.00014
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1475-4932.00014
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1475-4932.00014?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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. 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.
    3. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, 2010. "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    4. John Creedy, 2010. "Personal Income Tax Structure: Theory and Policy," Chapters, in: Iris Claus & Norman Gemmell & Michelle Harding & David White (ed.), Tax Reform in Open Economies, chapter 7, Edward Elgar Publishing.
    5. Katharina Finke & Jost H. Heckemeyer & Timo Reister & Christoph Spengel, 2013. "Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 72-114, March.
    6. 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.
    7. José Manuel González Páramo, 2003. "Midiendo el coste marginal en bienestar de una reforma impositiva," Hacienda Pública Española / Review of Public Economics, IEF, vol. 166(3), pages 115-147, September.
    8. Wifo, 2015. "WIFO-Monatsberichte, Heft 11/2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(11), November.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
    13. Martin Falk & Werner Hölzl & Harald Oberhofer, 2015. "Die Bedeutung von unternehmensbezogenen Individualdaten für die empirische Wirtschaftsforschung und wirtschaftspolitische Beratung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(11), pages 845-857, November.
    14. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ecorec:v:77:y:2001:i:237:p:189-202. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/esausea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.