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来源类型 | Research Report |
规范类型 | 报告 |
The Urban-Brookings Tax Policy Center Microsimulation Model | |
其他题名 | Documentation and Methodology for Version 0304 |
Jeffrey Rohaly; Adam Carasso; Mohammed Adeel Saleem | |
发表日期 | 2005-01-09 |
出版年 | 2005 |
语种 | 英语 |
概述 | The Urban-Brookings microsimulation tax model is a powerful tool for federal tax policy analysis. The model calculates tax liability for a representative sample of households, both under the rules that currently exist (current law) and under alternative scenarios. Based on these calculations, the model produces estimates of the revenue consequences of different tax policy choices, as well as their effects on the |
摘要 | The Urban-Brookings microsimulation tax model is a powerful tool for federal tax policy analysis. The model calculates tax liability for a representative sample of households, both under the rules that currently exist (current law) and under alternative scenarios. Based on these calculations, the model produces estimates of the revenue consequences of different tax policy choices, as well as their effects on the distribution of tax liabilities and marginal effective tax rates (which affect incentives to work, save, and shelter income from tax). The model is also a useful input to research on the effects of taxation on economic behavior. This paper describes the tax model's data sources and details its underlying statistical techniques. We also explain the capabilities of the tax model's individual income tax calculator and describe how the model estimates and distributes corporate, payroll, and estate taxes.
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主题 | Economic Growth and Productivity ; Taxes and Budget |
URL | https://www.urban.org/research/publication/urban-brookings-tax-policy-center-microsimulation-model |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/475276 |
推荐引用方式 GB/T 7714 | Jeffrey Rohaly,Adam Carasso,Mohammed Adeel Saleem. The Urban-Brookings Tax Policy Center Microsimulation Model. 2005. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
411136-the-urban-bro(463KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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