Add to ORKGThe 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
This paper studies tax evasion and misreporting by comparing data from income tax files and a survey...
none1noTax evasion is still widespread around the word, among the most advanced countries too. Its l...
It is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, ho...
The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduc...
A large number of microsimulation models have been developed in Italy over the past years. Only few ...
A large number of microsimulation models have been developed in Italy over the past years. Only few ...
In this paper we develop the first (static) microsimulation model aimed at studying the distributive...
In this paper, the authors use a direct method to estimate tax evasion in Italy assuming that tax ev...
In this paper, the authors use a direct method to estimate tax evasion in Italy assuming that tax ev...
In this paper we use a direct method to estimate tax evasion in Italy as-suming that tax evaders mig...
MIKMOD-ESt is a microsimulation model of the German personal income tax. Developed and operated on b...
The first chapters of the thesis put special emphasis on tax-benefit microsimulation models. The sta...
The paper estimates the extent of evasion of personal income tax (PIT) in Italy by integrating two m...
Consiglio Nazionale delle Ricerche (CNR). Biblioteca Centrale / CNR - Consiglio Nazionale delle Rich...
In this paper alternative reforms of present Italian personal income taxation, including a change o...
This paper studies tax evasion and misreporting by comparing data from income tax files and a survey...
none1noTax evasion is still widespread around the word, among the most advanced countries too. Its l...
It is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, ho...
The paper presents the main characteristics of BETAMOD, a static microsimulation model that reproduc...
A large number of microsimulation models have been developed in Italy over the past years. Only few ...
A large number of microsimulation models have been developed in Italy over the past years. Only few ...
In this paper we develop the first (static) microsimulation model aimed at studying the distributive...
In this paper, the authors use a direct method to estimate tax evasion in Italy assuming that tax ev...
In this paper, the authors use a direct method to estimate tax evasion in Italy assuming that tax ev...
In this paper we use a direct method to estimate tax evasion in Italy as-suming that tax evaders mig...
MIKMOD-ESt is a microsimulation model of the German personal income tax. Developed and operated on b...
The first chapters of the thesis put special emphasis on tax-benefit microsimulation models. The sta...
The paper estimates the extent of evasion of personal income tax (PIT) in Italy by integrating two m...
Consiglio Nazionale delle Ricerche (CNR). Biblioteca Centrale / CNR - Consiglio Nazionale delle Rich...
In this paper alternative reforms of present Italian personal income taxation, including a change o...
This paper studies tax evasion and misreporting by comparing data from income tax files and a survey...
none1noTax evasion is still widespread around the word, among the most advanced countries too. Its l...
It is sometimes argued that a flat-rate tax reform can reduce tax noncompliance. The argument is, ho...