In 1998 Italy introduced a restricted version of an Allowance for Corporate Equity, called Dual Income Tax. Using data integrating Italy’s Institute for Statistics enterprise survey data and company accounts, we explore the effects of the Dual Income Tax on enterprise performance in 1998-2001....

This paper presents plans to initiate a European network for dynamic microsimulation, one of whose tasks will be to facilitate and stimulate exchange of research ideas and researchers. Also, it aims to serve as a platform for researchers to bid for and generate funds to enhance the development...

This paper investigates two questions regarding closely held corporations. First, possible differences between closely and widely held corporations are explored. Second, a model is developed to investigate what factors and to what extent these factors influence a person to become an active owner...

The goal of this paper is to simulate a tax shift from labour to consumption and perform a distributional analysis of the reform. Microsimulation programs are often uniquely focussed on the personal income tax system and on social security contributions and benefits. However, against a political...

This special issue is one of several reporting on papers presented during the 2nd General Conference of the International Microsimulation Association (IMA): “Microsimulation: Bridging Data and Policy”, Statistics Canada, Ottawa, Canada, June 8th to 10th, 2009. The papers all deal with tax...

The firm-based simulation model presented in this paper aims to help practical policy making, by providing a tool for analyzing the behavioural effects induced by changes in the tax code and for forecasting corporate tax revenues. To achieve this end, one of the key innovations adopted in the...

In this paper, some vital methodological issues of spatial microsimulation modelling for small area estimation have been addressed, with a particular emphasis given to the reweighting techniques. Most of the review articles in small area estimation have highlighted methodologies based on various...

This case study examines the impacts on poverty and equality of the extended trade liberalisation strategy that South Africa has been following since 1994. The paper features an integrated CGE microsimulation model with explicit incorporation of non-market activities and gender decomposition....

This case study considers two frequently advocated approaches to reducing indirect taxation in Brazil: reduction in taxes on food; reduction in taxes on intermediate inputs to agriculture. To asses the effects of both on income distribution poverty levels, a bottom-up general equilibrium model of...