This paper presents the opportunities for measuring taxation effects by using combined administrative data from AMeRIcA Data Warehouse. Data combination provides demographic and income information on individuals and families resident in the Milanese area thereby permitting the evaluation of the impact of tax reforms on a specific taxpayer type as well as the simulation of the application of various tax systems. In our analysis we shall concentrate on Milanese families and we measure the impact of five different tax systems in force during 2005 from various European countries (France, Germany, Ireland, Italy and Spain).
Mariani, P., Mussini, M., Zavanella, B. (2009). Tax systems simulation using integrated amministative data. In Statistical methods for the analysis of large data sets. Padova : CLEUP.
Tax systems simulation using integrated amministative data
MARIANI, PAOLO;MUSSINI, MAURO;ZAVANELLA, BIANCAMARIA
2009
Abstract
This paper presents the opportunities for measuring taxation effects by using combined administrative data from AMeRIcA Data Warehouse. Data combination provides demographic and income information on individuals and families resident in the Milanese area thereby permitting the evaluation of the impact of tax reforms on a specific taxpayer type as well as the simulation of the application of various tax systems. In our analysis we shall concentrate on Milanese families and we measure the impact of five different tax systems in force during 2005 from various European countries (France, Germany, Ireland, Italy and Spain).
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