
Accounting for Tax Evasion Profiles and Tax Expenditures in Microsimulation Modelling. The BETAMOD Model for Personal Income Taxes in Italy
Author(s) -
Andrea Albarea,
Michele Bernasconi,
Cinzia Di Novi,
Anna Marenzi,
Dino Rizzi,
Francesca Zantomio
Publication year - 2014
Language(s) - English
DOI - 10.34196/ijm.00123
Subject(s) - microsimulation , economics , tax evasion , personal income tax , personal income , gross income , tax deduction , value added tax , state income tax , income tax , indirect tax , public economics , econometrics , tax reform , macroeconomics , engineering , transport engineering