Tax Modelling for Economies in Transition
Published on 27. July 2016
XVIII, 250 pages
978-1-349-14109-8 (ISBN)
Description
Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.
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Paul Bernd Spahn | Mark Pearson
Tax Modelling for Economies in Transition
Book
10/1997
Palgrave Macmillan
€80.60
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Content
Introduction; Mark Pearson & Paul Bernd Spahn - Tax Systems of Economies in Transition; Mark Pearson & Paul Bernd Spahn - The Hierarchy of Modelling Techniques; Paul Bernd Spahn - Microeconomic Tax Modelling: Assembling the Database; G.A.Kennedy - Macroeconomic Effects of Tax Modelling Measures in an Econometric Model for Germany; W.Jahnke - Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine; Paul Bernd Spahn - Estimating VAT Revenues from Tax Reform in Transition Economies; Yolanda K. Kodrzycki - A Multisectoral Model for Estimating VAT Revenues in Hungary; Jean Tesche - A Model of the Personal Income tax for the United Kingdom; G. A. Keeney - The Danish Law Model; Frederik Hansen - Microsimulation Model of Personal Tax and Social Security benefits in the Czech Republic; F.Coulter, C. Heady, C. Lawson, S.Smith & G.Stark - The Hungarian Personal Income Tax Model; I. Juh sz - The Inland Revenue Model for Forecasting Corporation tax in the United Kingdom; R. Eason and B.Elmore - Forecasting Corporation Tax Revenues in France; Jean-Luc Schneider - Bibliography - Index
