DEA Working Paper No. 7,
April 2004
Descripción técnica del modelo de microsimulación del sistema fiscal español “GLADHISPANIA”
Amedeo Spadaro and Xisco Oliver
Abstract
The microsimulation models simulate the tax-benefit system for a sample of individuals or households obtained from a microeconomic survey. The results obtained for each household or individual will be used to consider the effects on the tax collection and the distribution of the disposable income before changes in the tax-benefit system. In the present work GLADHISPANIA is described, a model of microsimulation able to predict the effects the last reforms of the PIT carried out recently. As well as, other proposals, discussed in the academic and political circles, based in a flat tax.
Keywords: Microsimulation, Spanish Personal Income Tax, Redistribution, Income Inequality.
JEL codes: C81, D31, H23, H24