Modelling direct and indirect taxes on firms: a policy simulation
In this paper we develop a microsimulation model for the business sector. The model is based upon an integrated dataset built at ISTAT (Italian Institute of Statistics). This dataset combines survey data and published account data for corporations. The model reproduces the Italian tax system on firm...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Austrian Statistical Society
2016-04-01
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| Series: | Austrian Journal of Statistics |
| Online Access: | http://www.ajs.or.at/index.php/ajs/article/view/440 |