TY - BOOK ID - 803153 TI - Behavioral simulation methods in tax policy analysis PY - 1983 SN - 0226240843 9786611223335 1281223336 0226241750 9780226241753 9780226240848 9781281223333 PB - Chicago University of Chicago Press DB - UniCat KW - Taxes KW - United States KW - Taxation KW - Fiscal policy KW - Simulation methods. KW - -Taxation KW - -politique fiscale KW - eua KW - AA / International- internationaal KW - US / United States of America - USA - Verenigde Staten - Etats Unis KW - 336.61 KW - 336.201 KW - Duties KW - Fee system (Taxation) KW - Tax policy KW - Tax reform KW - Taxation, Incidence of KW - Finance, Public KW - Revenue KW - Economic policy KW - Simulation methods KW - Simulation methods, KW - fiscaal beleid KW - vsa KW - Financieel beleid. KW - Fiscaal regime: structuur en evolutie. Fiscale hervorming. KW - Government policy KW - politique fiscale KW - Fiscaal regime: structuur en evolutie. Fiscale hervorming KW - Financieel beleid KW - Taxation - United States - Simulation methods. KW - Fiscal policy - United States - Simulation methods. KW - economics, tax policy, taxes, money, finances, government, governing policies, research project, simulation models, behavioral responses, individuals, businesses, computational general equilibrium model, long term effects, change, microsimulation, home ownership, saving behaviors, charitable contributions, taxation, united states of america, usa, american economy, fiscal, life cycle, methodology, labor, income, social security, welfare, domestic. KW - United States of America UR - https://www.unicat.be/uniCat?func=search&query=sysid:803153 AB - These thirteen papers and accompanying commentaries are the first fruits of an ongoing research project that has concentrated on developing simulation models that incorporate the behavioral responses of individuals and businesses to alternative tax rules and rates and on expanding computational general equilibrium models that analyze the long-run effects of changes on the economy as a whole. The principal focus of the project has been on the microsimulation of individual behavior. Thus, this volume includes studies of individual responses to an over reduction in tax rates and to changes in the highest tax rates; a study of alternative tax treatments of the family; and studies of such specific aspects of household behavior as tax treatment of home ownership, charitable contributions, and individual saving behavior. Microsimulation techniques are also used to estimate the effects of alternative policies on the long-run financial status of the social security program and to examine the effects of alternative tax rules on corporate investment and of foreign-source income on overseas investment. The papers devoted to the development of general equilibrium simulation models to include an examination of the implications of international trade and capital flows, a study of the effects of capital taxation that uses a closed economy equilibrium model, and an examination of the effect of switching to an inflation-indexed tax system. In the volume's final paper, a life-cycle model in which individuals maximize lifetime utility subject to a lifetime budget constraint is used to simulate the effects of tax rules on personal savings. ER -