Gerry Redmond, Holly Sutherland, Moira Wilson

The Arithmetic of Tax and Social Security Reform

• Gebundenes Buch

Produktbeschreibung

Tax-benefit models are powerful tools for the analysis of the impact of policy reform, in regular use around the world in government and research organisations. This study focuses on the particular model, POLIMOD, and performs three tasks. It provides an illustration of the type of analysis that can be performed, and demonstrates the sensitivity of results to some of the key assumptions that are made. It steps inside POLIMOD and documents some of the inner layers of data manipulation and model construction that drive its outputs. And it provides a detailed assessment of the reliability of those outputs based on a validation against external sources.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 318
• Erscheinungstermin: 25. Juli 2016
• Englisch
• Abmessung: 235mm x 157mm x 22mm
• Gewicht: 615g
• ISBN-13: 9780521632249
• ISBN-10: 0521632242
• Artikelnr.: 21063192

Inhaltsangabe

Part I. Tax-Benefit Methods: Methods and Analysis: 1. Introduction
1.2 Prospects for further development
2. POLIMOD
2.1 Introduction
2.2 Policy options
2.3 Run options
2.4 Updating
2.5 Income measure
2.6 Incidence and behaviour assumptions
Appendix
2.1 Policy parameters
Appendix
2.2 Options for income-tax policy
Part II. Model Outputs and Modelling Assumptions: 3. The distributional effect of changes in UK policy since 1978
3.1 Introduction
3.2 Average taxes and benefits
3.3 Distributional effects
3.4 Gainers and losers
3.5 Conclusions.