This article describes research on the analysis of the consequences of changes in personal taxation and social security carried out as part of the SSRC Programme on Taxation, Incentives and the Distribution of Income. It shows how data from the Family Expenditure Survey can be used to see who...

A prototype multi-country static microsimulation model has been built to simulate tax and social benefits in a number of European countries, as part of a preparatory study to examine the possibility of building a comprehensive EU wide integrated microsimulation model. The countries considered in...

A prototype multicoutry static microsimulation model has benn built to simulate tax and social benefits in a number of European countries. This part of a prepatory study funded by the the EC to examine the possibility of builiding a comprehensive EU wide integrated microsimulation model. The...

This paper is concerned with the relationship between microsimulation models and policy debate. It seeks to highlight some of the ways in which these models can contribute to debate, both in answering questions and in posing new ones. As an illustration, the authors consider a case study of the...

Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence of children and describes the current systems in the...