Modelling of the revenue and, as appropriate, distributional impacts of policy options - known as "costings" - is an important input to policy decision making and provides a valuable evidence base for public debate. There is significant interest in the medium-term financial impact of tax policy...

During the past three years NATSEM has developed pathbreaking spatial microsimulation techniques, involving the creation of synthetic data about the socioeconomic characteristics of households at a detailed regional level. The data are potentially available at any level of geographic...