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...

Tax-benefit models provide tools for policy analyses that should enable researchers to focus their attention on formulating policy scenarios and analysing their effects. From the users? and the developers? points of view, numerous characteristics and features are desirable to maximise the...

This paper describes a flexible computing framework designed to create a dynamic microsimulation model, the Life-cycle Income Analysis Model (LIAM). The principle computing characteristics include the degree of modularisation, parameterisation, generalisation and robustness. The paper describes...

Given the rapid spread of the COVID-19 virus, the State has had to respond rapidly and quite severely to flatten the curve and slow the spread of the virus. This has had significant implications for many aspects of life with differential impacts across the population. The lack of timely...

This paper relies on a microsimulation framework to undertake an analysis of the distributional implications of the COVID-19 crisis over three waves. Given the lack of real-time survey data during the fast moving crisis, it applies a nowcasting methodology and real-time aggregate administrative...

We examine the relationship between earnings insecurity, labor market policies/institutions, product market regulation, and macroeconomic shocks across Europe in the 1990s by means of the non-linear least squares method. Earnings insecurity is proxied by transitory variability in earnings, which...

Alignment is a widely adopted technique in the field of microsimulation for social and economic policy research. However, limited research has been devoted to understanding the statistical properties of the various alignment algorithms currently in use. This paper discusses and evaluates six...

Most existing microsimulation models have been developed by separate (teams of) researchers. The drawback of each team working on its own is that they have to put a lot of time and effort in the customary development of fairly general simulation tools. Hence, economies of scale cannot be...