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Towards a multi-purpose framework for tax-benefit microsimulation: Lessons from EUROMOD
- Social Policy Division OECD, France
- Rural Economy Research Centre Teagasc, National University of Ireland, Ireland
Cite this article
as: H. Immervoll, C. O’Donoghue; 2009; Towards a multi-purpose framework for tax-benefit microsimulation: Lessons from EUROMOD; International Journal of Microsimulation; 2(2); 43-54.
doi: 10.34196/ijm.00016
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Figures
Figure 1
Structure of tax-benefit system.
Figure 2
Module description.
Tables
Table 1
Example policy parameter sheet.
| param_no param_name | Period first_system UK_1998 end_system | |
|---|---|---|
| first_module | Income Tax | |
| … | ||
| co_it_main_tfa | ||
| 1 tfa | y | 4,195 |
| 2 age_limit1 | 0 | |
| 3 age_limit2 | 64 | |
| 4 TAX_UNIT | individual | |
| 5 SWITCH | 1 | |
| co_it_schedule | ||
| 1 nbands | 3 | |
| 2 tax_band1 | y | 4,300 |
| 3 tax_band2 | y | 27,100 |
| 4 tax_rate1 | 0.2 | |
| 5 tax_rate2 | 0.23 | |
| 6 tax_rate3 | 0.4 | |
| 7 Tacabley_il | TaxBase | |
| 8 TAX_UNIT | individual | |
| 9 SWITCH | 1 | |
| … | ||
| end_module | ||