The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduces the Italian personal income tax (IRPEF), as well as local income taxes, namely the regional and municipal surtaxes, building on a detailed reconstruction of tax legislation. With respect to the vast majority of existing tax microsimulation models, the peculiarities of BETAMOD concern two aspects: the inclusion of a detailed set of tax expenditures, and the estimation of individual-specific tax evasion rates, which account for the total individual income level, its composition in terms of income sources, and the geographical area of residence.
|Titolo:||Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. the betamod model for personal income taxes in Italy|
|Data di pubblicazione:||2015|
|Appare nelle tipologie:||2.1 Articolo su rivista |
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|IJM_8_3_2015_Albarea.pdf||Versione dell'editore||Accesso chiuso-personale||Riservato|