The LOTTE system of tax microsimulation models

Zhiyang Jia, Bodil M. Larsen, Bård Lian, Runa Nesbakken, Odd E. Nygård, Thor O. Thoresen, and Trine E. Vattø

Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three microsimulation models, we give examples of how the models are used in practical and academic work.

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Year of publication:	November 2023
Authors:	Jia, Zhiyang ; Larsen, Bodil M. ; Lian, Bård ; Nesbakken, Runa ; Nygård, Odd E. ; Thoresen, Thor Olav ; Vattø, Trine Engh
Publisher:	Oslo : Statistics Norway, Research Department
Subject:	microsimulation \| tax-benefit model \| labor supply \| commodity taxation \| Arbeitsangebot \| Labour supply \| Simulation \| Mikrosimulation \| Microsimulation \| Theorie \| Theory \| Einkommensteuer \| Income tax \| Öffentliche Sozialleistungen \| Social security benefits \| Steuerreform \| Tax reform \| Großbritannien \| United Kingdom \| Steuersystem \| Tax system \| Verbrauchsteuer \| Excise tax \| Umverteilung \| Redistribution