Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy

Medientyp: E-Book
Titel: Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Beteiligte: Albarea, Andrea [VerfasserIn]; Bernasconi, Michele [Sonstige Person, Familie und Körperschaft]; Di Novi, Cinzia [Sonstige Person, Familie und Körperschaft]; Marenzi, Anna [Sonstige Person, Familie und Körperschaft]; Rizzi, Dino [Sonstige Person, Familie und Körperschaft]; Zantomio, Francesca [Sonstige Person, Familie und Körperschaft]
Erschienen: [S.l.]: SSRN, [2015]
Erschienen in: University Ca' Foscari of Venice, Dept. of Economics Research Paper Series ; No. 24/WP/2015
Umfang: 1 Online-Ressource (41 p)
Sprache: Englisch
DOI: 10.2139/ssrn.2633361
Identifikator:

Entstehung:
Anmerkungen: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 16, 2015 erstellt
Beschreibung: 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 additional income taxes, 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
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