Taxes and benefits

Book reviews · Dec 31, 2013

Fiscal Inclusive Development: Micro Simulation Models For Latin America, by C. Urzúa (2012)

Marjan Maes

HUBrussel-KULeuven, Belgium

Volume 6(3) Winter 2013

Cite as: M. Maes; 2013; Fiscal Inclusive Development: Micro Simulation Models For Latin America, by C. Urzúa (2012); International Journal of Microsimulation; 6(3); 118–121. doi: 10.34196/ijm.00090

This article contains 1 table.

Tables

Table 1. Summary of chapters of the book.
Chapter Type model National survey (data, year) Country Simulated reform and output Software
1 AR+BE (consumer demand) PNAD (Y, 2009) + POF (X, 2008–2009) Brazil Impact reform (social benefit, indirect tax) on poverty/inequality Stata
2 AR CASEN (Y, 2009) + EPF (X, 2006–2007) Chile Impact reform (indirect tax, direct tax) on poverty/inequality budget Stata
3 AR + BE (labour supply) CASEN (Y, 2009) Chile Impact reform (social transfer, work subsidy) on labour supply/poverty/inequality
4 AR ECOVI (X = Y, 2006) Guatemala Progressivity/No reform simulated Excel
5 AR ENIGH (Y + X, 2008) Mexico Impact reform (indirect tax) on inequality Excel
6 AR + BE (consumer demand) ENIGH (Y + X, 2008) Mexico Impact reform (indirect tax) on marginal social cost Stata
7 AR HS (Y, 2008) + ES (X, 2005–2006) Uruguay Impact reform (indirect tax, direct tax) on progressivity/inequality/budget Stata
8 AR + BE (consumer demand) HS (Y, 2008) + EX (X, 2005–2006) Uruguay Impact reform (indirect tax) on progressivity/inequality/budget Stata

Note: AR = arithmetic; BE = behavioural; Y = income, X = expenditure.