Tax policy design and behavioural microsimulation modelling:
Gespeichert in:
Hauptverfasser: | , , |
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Format: | Buch |
Sprache: | English |
Veröffentlicht: |
Cheltenham [u.a.]
Elgar
2007
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Schlagworte: | |
Online-Zugang: | Inhaltsverzeichnis |
Beschreibung: | XVII, 269 S. |
ISBN: | 9781845429140 |
Internformat
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adam_text | CONTENTS LIST OF FIGURES XI LIST OF TABLES XII ACKNOWLEDGMENTS XVII PART
I INTRODUCTION 1 MICROSIMULATION MODELLING 3 1.1 NON-BEHAVIOURAL
MICROSIMULATION 5 1.1.1 A TYPICAL ARITHMETIC MODEL 5 1.1.2 THE DATA 6
1.1.3 THE TAX AND TRANSFER SYSTEM 7 1.2 BEHAVIOURAL MICROSIMULATION 8
1.2.1 A TYPICAL BEHAVIOURAL MICROSIMULATION MODEL 9 1.2.2 SIMULATING
CHANGES IN LABOUR FORCE PARTICIPATION 10 1.3 THE MITTS MODEL 11 1.3.1
MITTS-A: THE ARITHMETIC MODEL 12 1.3.2 ELIGIBILITY FOR BENEFITS 14 1.3.3
MITTS-B AND LABOUR SUPPLY 15 1.3.4 COMBINING DIFFERENT YEARS OF DATA 20
1.4 LABOUR SUPPLY ELASTICITIES 21 2 OUTLINE OF THE BOOK 25 2.1 CHAPTERS
IN PART II 25 2.2 CHAPTERS IN PART III 27 2.3 PART IV 32 2.4 CONCLUSIONS
33 3 FLATTENING THE RATE STRUCTURE 35 3.1 A FRAMEWORK OF ANALYSIS 37
3.1.1 THE TAX AND TRANSFER SYSTEM 37 VI CONTENTS 3.1.2 THE BUDGET
CONSTRAINT AND LABOUR SUPPLY 37 3.2 SOME GENERAL COMPARISONS 40 3.2.1
LABOUR SUPPLY AND EARNINGS 40 3.2.2 TRANSFER PAYMENTS 42 3.2.3 AVERAGE
TAX RATES 42 3.3 CONCLUSIONS 45 PART II HYPOTHETICAL POLICY REFORMS 4
REDUCING TAPER RATES 49 4.1 NON-BEHAVIOURAL SIMULATION RESULTS 50 4.1.1
INCOME EFFECTS FOR DIFFERENT GROUPS 50 4.1.2 EFFECTS ON GOVERNMENT
REVENUE AND EXPENDITURE 52 4.2 BEHAVIOURAL SIMULATION RESULTS 55 4.2.1
WORK INCENTIVES 55 4.2.2 WORK PROBABILITY AND HOURS 57 4.23 LABOUR
SUPPLY TRANSITION MATRICES 61 4.2.4 GOVERNMENT REVENUE AND EXPENDITURE
64 4.3 CONCLUSIONS 67 5 REDUCING FAMILY PAYMENT TAPER RATE 69 5.1 MITTS
ASSUMPTIONS 70 5.2 THE NON-BEHAVIOURAL SIMULATION RESULTS 71 5.2.1
EFFECTS ON GOVERNMENT REVENUE AND EXPENDITURE 74 5.2.2 CHANGES IN THE
INDIVIDUAL S INCOME-UNIT INCOME 76 5.2.3 EFFECT ON EFFECTIVE MARGINAL
TAX RATES 79 5.3 BEHAVIOURAL SIMULATION RESULTS 79 5.3.1 LABOUR SUPPLY
TRANSITION MATRICES 80 5.3.2 EFFECT ON WORK PROBABILITY AND HOURS WORKED
84 5.3.3 EFFECT OF BEHAVIOURAL RESPONSES ON GOVERNMENT REVENUE AND
EXPENDITURE 85 5.4 CONCLUSIONS 88 6 DISTRIBUTIONAL CHANGE AND THE SAFETY
NET 91 6.1 SOME ANALYTICAL RESULTS 92 6.1.1 ALTERNATIVE APPROACHES 92
CONTENTS VII 6.1.2 THE MEAN AND VARIANCE OF THE INCOME DISTRIBUTION 94
6.1.3 THE MEAN AND VARIANCE USING THE EXPECTED INCOME METHOD 96 6.1.4
THE MEAN AND VARIANCE USING THE PSEUDO INCOME DISTRIBUTION METHOD 97 6.2
ELIMINATING THE SAFETY NET 98 6.2.1 REVENUE AND LABOUR SUPPLY CHANGES
100 6.2.2 COMPARISON OF THE ALTERNATIVE APPROACHES 102 6.2.3
IMPLICATIONS OF THE REFORM 105 6.3 CONCLUSIONS 106 7 SURVEY RE WEIGHTING
FOR POPULATION AGEING 109 7.1 THE CALIBRATION APPROACH 111 7.1.1
STATEMENT OF THE PROBLEM 111 .,1.2 A CLASS OF DISTANCE FUNCTIONS 112
7.1.3 AN ITERATIVE PROCEDURE 113 7.1.4 A DISTANCE FUNCTION 114 7.2 THE
SURVEY OF INCOME AND HOUSING COSTS 115 7.3 POPULATION AGEING 119 7.3.1
THE RE WEIGHTING PROCEDURE 121 7.3.2 POPULATION AGEING, TAXES AND
EXPENDITURE 123 7.4 POLICY SIMULATION WITH AGED POPULATION STRUCTURE 125
7.5 CONCLUSIONS 129 APPENDIX 7-A. CALIBRATION CONDITIONS FOR 2001 132
PART III ACTUAL AND PROPOSED REFORMS 8 THE AUSTRALIAN NEW TAX SYSTEM 137
8.1 THE SIMULATION PROCEDURE 139 8.1.1 COMBINING DIFFERENT YEARS OF DATA
139 8.1.2 ACCOUNTING FOR THE NET INCREASE IN EXPENDITURE TAXES 140 8.1.3
LABOUR SUPPLY RESPONSES 141 8.2 THE EFFECT OF ALL CHANGES IN THE NEW TAX
SYSTEM 141 8.2.1 NON-BEHAVIOURAL SIMULATION RESULTS 141 VIII CONTENTS
8.2.2 BEHAVIOURAL AND NON-BEHAVIOURAL SIMULATION RESULTS FOR THE
SUBGROUPS 144 8.2.3 COUPLES WITHOUT DEPENDENT CHILDREN 145 8.2.4 COUPLES
WITH CHILDREN 146 8.2.5 SINGLE MEN AND WOMEN WITHOUT CHILDREN 147 8.2.6
SOLE PARENTS 149 8.3 SELECTED COMPONENTS OF THE REFORM 150 8.3.1
MARGINAL TAX RATES AND TAX THRESHOLDS 151 8.3.2 INTRODUCTION OF FAMILY
TAX BENEFIT PART A 152 8.3.3 INTRODUCTION OF FAMILY TAX BENEFIT PART B
154 8.3.4 DECREASING THE PENSION TAPER RATE 156 8.4 CONCLUSIONS 157
APPENDIX 8-A. DETAILS OF THE TAX AND SOCIAL SECURITY SYSTEM 159 9
INFLATION AND BRACKET CREEP 165 9.1 BRACKET CREEP 165 9.1.1 THE AMOUNT
OF BRACKET CREEP 165 9.1.2 THE TAX BURDEN OF BRACKET CREEP 167 9.1.3 THE
DIS TRIBUTION OF INDIVIDUALS ACROS S TAX BRACKETS 168 9.2 AVERAGE EMTRS
FOR REALISTIC EMPLOYMENT OPTIONS 169 9.2.1 HEADS OF HOUSEHOLDS 169 9.2.2
SPOUSES AS SECONDARY EARNERS 169 9.3 ALTERNATIVE TAX REFORM PROPOSALS
171 9.3.1 DESCRIPTION OF ALTERNATIVE TAX PACKAGES 171 9.3.2 WINNERS AND
NON-WINNERS UNDER THE TAX REFORMS 174 9.3.3 LABOUR SUPPLY EFFECTS OF
ALTERNATIVE REFORMS 175 9.4 CONCLUSIONS 176 10 THE 2004 FEDERAL BUDGET
179 10.1 EFFECTS OF CHANGES TO FAMILY TAX BENEFITS 179 10.1.1
DISTRIBUTIONAL EFFECTS 180 10.1.2 LABOUR SUPPLY RESPONSES 181 CONTENTS
IX 10.2 EFFECTS OF ALL CHANGES AND SOME ALTERNATIVES 184 10.2.1
DISTRIBUTIONAL EFFECTS 184 10.2.2 LABOUR SUPPLY RESPONSES 186 10.3
CONCLUSIONS 188 11 THE AUSTRALIAN LABOR PARTY S TAX AND FAMILY BENEFITS
PACKAGE 191 11.1 THE COMPONENTS OF THE POLICY PACKAGE 191 11.2 COSTS
BEFORE BEHAVIOURAL EFFECTS 192 11.3 LABOUR SUPPLY EFFECTS 193 11.3.1
ANTICIPATED LABOUR SUPPLY EFFECTS BY EACH COMPONENT 194 11.3.2 SIMULATED
EFFECTS ON LABOUR SUPPLY 195 11.3.3 EFFECTS ON THE GOVERNMENT BUDGET 198
11.4 THE TIME PATH OF ADJUSTMENT 199 11.4.1 PREVIOUS EVIDENCE ON TIME
PATHS OF ADJUSTMENT 199 11.4.2 PROJECTED SAVINGS FROM POLICY REFORM 202
11.5 CONCLUSIONS 203 12 POLICY REFORMS IN NEW ZEALAND 205 12.1 THE
POLICY CHANGES 205 12.1.1 FAMILY ASSISTANCE 205 12.1.2 ACCOMMODATION
SUPPLEMENT 207 12.1.3 EFFECTS OF THE POLICY CHANGE 208 12.2 TAXMOD-B 209
12.2.1 THE BASE DATASETS 209 12.2.2 ESTIMATION OF LABOUR SUPPLY 209
12.2.3 THE LINK WITH TAXMOD-A 210 12.2.4 THE BEHAVIOURAL SIMULATION 210
12.3 SIMULATION RESULTS USING TAXMOD-A 211 12.4 SIMULATION RESULTS USING
TAXMOD-B 213 12.4.1 LABOUR SUPPLY RESPONSES 213 12.4.2 THE EFFECT ON THE
GOVERNMENT S BUDGET 224 12.4.3 POVERTY AND INEQUALITY AFTER THE REFORMS
227 12.5 CONCLUSIONS 228 X CONTENTS PART IV FURTHER DEVELOPMENTS 13
MODELLING EXTENSIONS 233 13.1 POLICY EVALUATION 234 13.1.1 WELFARE
MEASUREMENT 234 13.1.2 BENEFIT TAKE-UP 234 13.1.3 POLICY OBJECTIVES 23 5
13.2 WIDER MODELLING DEVELOPMENTS 235 13.2.1 GENERAL EQUILIBRIUM
ADJUSTMENTS 235 13.2.2 THIRD ROUND EFFECTS OF TAX CHANGES 236 13.2.3
ALTERNATIVE GENERAL EQUILIBRIUM EXTENSIONS 237 13.3 LIFE-CYCLE DYNAMICS
AND POPULATION DYNAMICS 239 13.4 CONCLUSIONS 243 REFERENCES 245 INDEX
255
|
adam_txt |
CONTENTS LIST OF FIGURES XI LIST OF TABLES XII ACKNOWLEDGMENTS XVII PART
I INTRODUCTION 1 MICROSIMULATION MODELLING 3 1.1 NON-BEHAVIOURAL
MICROSIMULATION 5 1.1.1 A TYPICAL ARITHMETIC MODEL 5 1.1.2 THE DATA 6
1.1.3 THE TAX AND TRANSFER SYSTEM 7 1.2 BEHAVIOURAL MICROSIMULATION 8
1.2.1 A TYPICAL BEHAVIOURAL MICROSIMULATION MODEL 9 1.2.2 SIMULATING
CHANGES IN LABOUR FORCE PARTICIPATION 10 1.3 THE MITTS MODEL 11 1.3.1
MITTS-A: THE ARITHMETIC MODEL 12 1.3.2 ELIGIBILITY FOR BENEFITS 14 1.3.3
MITTS-B AND LABOUR SUPPLY 15 1.3.4 COMBINING DIFFERENT YEARS OF DATA 20
1.4 LABOUR SUPPLY ELASTICITIES 21 2 OUTLINE OF THE BOOK 25 2.1 CHAPTERS
IN PART II 25 2.2 CHAPTERS IN PART III 27 2.3 PART IV 32 2.4 CONCLUSIONS
33 3 FLATTENING THE RATE STRUCTURE 35 3.1 A FRAMEWORK OF ANALYSIS 37
3.1.1 THE TAX AND TRANSFER SYSTEM 37 VI CONTENTS 3.1.2 THE BUDGET
CONSTRAINT AND LABOUR SUPPLY 37 3.2 SOME GENERAL COMPARISONS 40 3.2.1
LABOUR SUPPLY AND EARNINGS 40 3.2.2 TRANSFER PAYMENTS 42 3.2.3 AVERAGE
TAX RATES 42 3.3 CONCLUSIONS 45 PART II HYPOTHETICAL POLICY REFORMS 4
REDUCING TAPER RATES 49 4.1 NON-BEHAVIOURAL SIMULATION RESULTS 50 4.1.1
INCOME EFFECTS FOR DIFFERENT GROUPS 50 4.1.2 EFFECTS ON GOVERNMENT
REVENUE AND EXPENDITURE 52 4.2 BEHAVIOURAL SIMULATION RESULTS 55 4.2.1
WORK INCENTIVES 55 4.2.2 WORK PROBABILITY AND HOURS 57 4.23 LABOUR
SUPPLY TRANSITION MATRICES 61 4.2.4 GOVERNMENT REVENUE AND EXPENDITURE
64 4.3 CONCLUSIONS 67 5 REDUCING FAMILY PAYMENT TAPER RATE 69 5.1 MITTS
ASSUMPTIONS 70 5.2 THE NON-BEHAVIOURAL SIMULATION RESULTS 71 5.2.1
EFFECTS ON GOVERNMENT REVENUE AND EXPENDITURE 74 5.2.2 CHANGES IN THE
INDIVIDUAL'S INCOME-UNIT INCOME 76 5.2.3 EFFECT ON EFFECTIVE MARGINAL
TAX RATES 79 5.3 BEHAVIOURAL SIMULATION RESULTS 79 5.3.1 LABOUR SUPPLY
TRANSITION MATRICES 80 5.3.2 EFFECT ON WORK PROBABILITY AND HOURS WORKED
84 5.3.3 EFFECT OF BEHAVIOURAL RESPONSES ON GOVERNMENT REVENUE AND
EXPENDITURE 85 5.4 CONCLUSIONS 88 6 DISTRIBUTIONAL CHANGE AND THE SAFETY
NET 91 6.1 SOME ANALYTICAL RESULTS 92 6.1.1 ALTERNATIVE APPROACHES 92
CONTENTS VII 6.1.2 THE MEAN AND VARIANCE OF THE INCOME DISTRIBUTION 94
6.1.3 THE MEAN AND VARIANCE USING THE EXPECTED INCOME METHOD 96 6.1.4
THE MEAN AND VARIANCE USING THE PSEUDO INCOME DISTRIBUTION METHOD 97 6.2
ELIMINATING THE SAFETY NET 98 6.2.1 REVENUE AND LABOUR SUPPLY CHANGES
100 6.2.2 COMPARISON OF THE ALTERNATIVE APPROACHES 102 6.2.3
IMPLICATIONS OF THE REFORM 105 6.3 CONCLUSIONS 106 7 SURVEY RE WEIGHTING
FOR POPULATION AGEING 109 7.1 THE CALIBRATION APPROACH 111 7.1.1
STATEMENT OF THE PROBLEM 111 .,1.2 A CLASS OF DISTANCE FUNCTIONS 112
7.1.3 AN ITERATIVE PROCEDURE 113 7.1.4 A DISTANCE FUNCTION 114 7.2 THE
SURVEY OF INCOME AND HOUSING COSTS 115 7.3 POPULATION AGEING 119 7.3.1
THE RE WEIGHTING PROCEDURE 121 7.3.2 POPULATION AGEING, TAXES AND
EXPENDITURE 123 7.4 POLICY SIMULATION WITH AGED POPULATION STRUCTURE 125
7.5 CONCLUSIONS 129 APPENDIX 7-A. CALIBRATION CONDITIONS FOR 2001 132
PART III ACTUAL AND PROPOSED REFORMS 8 THE AUSTRALIAN NEW TAX SYSTEM 137
8.1 THE SIMULATION PROCEDURE 139 8.1.1 COMBINING DIFFERENT YEARS OF DATA
139 8.1.2 ACCOUNTING FOR THE NET INCREASE IN EXPENDITURE TAXES 140 8.1.3
LABOUR SUPPLY RESPONSES 141 8.2 THE EFFECT OF ALL CHANGES IN THE NEW TAX
SYSTEM 141 8.2.1 NON-BEHAVIOURAL SIMULATION RESULTS 141 VIII CONTENTS
8.2.2 BEHAVIOURAL AND NON-BEHAVIOURAL SIMULATION RESULTS FOR THE
SUBGROUPS 144 8.2.3 COUPLES WITHOUT DEPENDENT CHILDREN 145 8.2.4 COUPLES
WITH CHILDREN 146 8.2.5 SINGLE MEN AND WOMEN WITHOUT CHILDREN 147 8.2.6
SOLE PARENTS 149 8.3 SELECTED COMPONENTS OF THE REFORM 150 8.3.1
MARGINAL TAX RATES AND TAX THRESHOLDS 151 8.3.2 INTRODUCTION OF FAMILY
TAX BENEFIT PART A 152 8.3.3 INTRODUCTION OF FAMILY TAX BENEFIT PART B
154 8.3.4 DECREASING THE PENSION TAPER RATE 156 8.4 CONCLUSIONS 157
APPENDIX 8-A. DETAILS OF THE TAX AND SOCIAL SECURITY SYSTEM 159 9
INFLATION AND BRACKET CREEP 165 9.1 BRACKET CREEP 165 9.1.1 THE AMOUNT
OF BRACKET CREEP 165 9.1.2 THE TAX BURDEN OF BRACKET CREEP 167 9.1.3 THE
DIS TRIBUTION OF INDIVIDUALS ACROS S TAX BRACKETS 168 9.2 AVERAGE EMTRS
FOR REALISTIC EMPLOYMENT OPTIONS 169 9.2.1 HEADS OF HOUSEHOLDS 169 9.2.2
SPOUSES AS SECONDARY EARNERS 169 9.3 ALTERNATIVE TAX REFORM PROPOSALS
171 9.3.1 DESCRIPTION OF ALTERNATIVE TAX PACKAGES 171 9.3.2 WINNERS AND
NON-WINNERS UNDER THE TAX REFORMS 174 9.3.3 LABOUR SUPPLY EFFECTS OF
ALTERNATIVE REFORMS 175 9.4 CONCLUSIONS 176 10 THE 2004 FEDERAL BUDGET
179 10.1 EFFECTS OF CHANGES TO FAMILY TAX BENEFITS 179 10.1.1
DISTRIBUTIONAL EFFECTS 180 10.1.2 LABOUR SUPPLY RESPONSES 181 CONTENTS
IX 10.2 EFFECTS OF ALL CHANGES AND SOME ALTERNATIVES 184 10.2.1
DISTRIBUTIONAL EFFECTS 184 10.2.2 LABOUR SUPPLY RESPONSES 186 10.3
CONCLUSIONS 188 11 THE AUSTRALIAN LABOR PARTY'S TAX AND FAMILY BENEFITS
PACKAGE 191 11.1 THE COMPONENTS OF THE POLICY PACKAGE 191 11.2 COSTS
BEFORE BEHAVIOURAL EFFECTS 192 11.3 LABOUR SUPPLY EFFECTS 193 11.3.1
ANTICIPATED LABOUR SUPPLY EFFECTS BY EACH COMPONENT 194 11.3.2 SIMULATED
EFFECTS ON LABOUR SUPPLY 195 11.3.3 EFFECTS ON THE GOVERNMENT BUDGET 198
11.4 THE TIME PATH OF ADJUSTMENT 199 11.4.1 PREVIOUS EVIDENCE ON TIME
PATHS OF ADJUSTMENT 199 11.4.2 PROJECTED SAVINGS FROM POLICY REFORM 202
11.5 CONCLUSIONS 203 12 POLICY REFORMS IN NEW ZEALAND 205 12.1 THE
POLICY CHANGES 205 12.1.1 FAMILY ASSISTANCE 205 12.1.2 ACCOMMODATION
SUPPLEMENT 207 12.1.3 EFFECTS OF THE POLICY CHANGE 208 12.2 TAXMOD-B 209
12.2.1 THE BASE DATASETS 209 12.2.2 ESTIMATION OF LABOUR SUPPLY 209
12.2.3 THE LINK WITH TAXMOD-A 210 12.2.4 THE BEHAVIOURAL SIMULATION 210
12.3 SIMULATION RESULTS USING TAXMOD-A 211 12.4 SIMULATION RESULTS USING
TAXMOD-B 213 12.4.1 LABOUR SUPPLY RESPONSES 213 12.4.2 THE EFFECT ON THE
GOVERNMENT'S BUDGET 224 12.4.3 POVERTY AND INEQUALITY AFTER THE REFORMS
227 12.5 CONCLUSIONS 228 X CONTENTS PART IV FURTHER DEVELOPMENTS 13
MODELLING EXTENSIONS 233 13.1 POLICY EVALUATION 234 13.1.1 WELFARE
MEASUREMENT 234 13.1.2 BENEFIT TAKE-UP 234 13.1.3 POLICY OBJECTIVES 23 5
13.2 WIDER MODELLING DEVELOPMENTS 235 13.2.1 GENERAL EQUILIBRIUM
ADJUSTMENTS 235 13.2.2 THIRD ROUND EFFECTS OF TAX CHANGES 236 13.2.3
ALTERNATIVE GENERAL EQUILIBRIUM EXTENSIONS 237 13.3 LIFE-CYCLE DYNAMICS
AND POPULATION DYNAMICS 239 13.4 CONCLUSIONS 243 REFERENCES 245 INDEX
255 |
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author | Buddelmeyer, Hielke Creedy, John 1949- Kalb, Guyonne |
author_GND | (DE-588)124007902 |
author_facet | Buddelmeyer, Hielke Creedy, John 1949- Kalb, Guyonne |
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author_variant | h b hb j c jc g k gk |
building | Verbundindex |
bvnumber | BV021793021 |
callnumber-first | H - Social Science |
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dewey-tens | 330 - Economics |
discipline | Wirtschaftswissenschaften |
discipline_str_mv | Wirtschaftswissenschaften |
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id | DE-604.BV021793021 |
illustrated | Not Illustrated |
index_date | 2024-07-02T15:45:09Z |
indexdate | 2024-07-09T20:44:44Z |
institution | BVB |
isbn | 9781845429140 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015005629 |
oclc_num | 75713963 |
open_access_boolean | |
owner | DE-M382 DE-473 DE-BY-UBG DE-12 DE-11 DE-188 DE-19 DE-BY-UBM |
owner_facet | DE-M382 DE-473 DE-BY-UBG DE-12 DE-11 DE-188 DE-19 DE-BY-UBM |
physical | XVII, 269 S. |
publishDate | 2007 |
publishDateSearch | 2007 |
publishDateSort | 2007 |
publisher | Elgar |
record_format | marc |
spelling | Buddelmeyer, Hielke Verfasser aut Tax policy design and behavioural microsimulation modelling Hielke Buddelmeyer ; John Creedy ; Guyonne Kalb Cheltenham [u.a.] Elgar 2007 XVII, 269 S. txt rdacontent n rdamedia nc rdacarrier Fiscal policy Steuerreform (DE-588)4057455-6 gnd rswk-swf Finanzwissenschaft (DE-588)4121273-3 gnd rswk-swf Steuerpolitik (DE-588)4057447-7 gnd rswk-swf Simulation (DE-588)4055072-2 gnd rswk-swf Finanzwissenschaft (DE-588)4121273-3 s Steuerpolitik (DE-588)4057447-7 s Simulation (DE-588)4055072-2 s DE-604 Steuerreform (DE-588)4057455-6 s DE-188 Creedy, John 1949- Verfasser (DE-588)124007902 aut Kalb, Guyonne Verfasser aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015005629&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | Buddelmeyer, Hielke Creedy, John 1949- Kalb, Guyonne Tax policy design and behavioural microsimulation modelling Fiscal policy Steuerreform (DE-588)4057455-6 gnd Finanzwissenschaft (DE-588)4121273-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Simulation (DE-588)4055072-2 gnd |
subject_GND | (DE-588)4057455-6 (DE-588)4121273-3 (DE-588)4057447-7 (DE-588)4055072-2 |
title | Tax policy design and behavioural microsimulation modelling |
title_auth | Tax policy design and behavioural microsimulation modelling |
title_exact_search | Tax policy design and behavioural microsimulation modelling |
title_exact_search_txtP | Tax policy design and behavioural microsimulation modelling |
title_full | Tax policy design and behavioural microsimulation modelling Hielke Buddelmeyer ; John Creedy ; Guyonne Kalb |
title_fullStr | Tax policy design and behavioural microsimulation modelling Hielke Buddelmeyer ; John Creedy ; Guyonne Kalb |
title_full_unstemmed | Tax policy design and behavioural microsimulation modelling Hielke Buddelmeyer ; John Creedy ; Guyonne Kalb |
title_short | Tax policy design and behavioural microsimulation modelling |
title_sort | tax policy design and behavioural microsimulation modelling |
topic | Fiscal policy Steuerreform (DE-588)4057455-6 gnd Finanzwissenschaft (DE-588)4121273-3 gnd Steuerpolitik (DE-588)4057447-7 gnd Simulation (DE-588)4055072-2 gnd |
topic_facet | Fiscal policy Steuerreform Finanzwissenschaft Steuerpolitik Simulation |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015005629&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
work_keys_str_mv | AT buddelmeyerhielke taxpolicydesignandbehaviouralmicrosimulationmodelling AT creedyjohn taxpolicydesignandbehaviouralmicrosimulationmodelling AT kalbguyonne taxpolicydesignandbehaviouralmicrosimulationmodelling |