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...

There is confusion in the literature concerning the relationship between income inequality and redistribution in a cross-country perspective. The reason for this is that different contributions in the literature are not referring to the same characteristic. This is shown by addressing...