Tax Modelling for Economies in Transition

1. Front Matter

   Pages i-xviii

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2. Introduction

   • Paul Bernd Spahn, Mark Pearson

   Pages 1-11

3. Tax Systems of Economies in Transition

   • Mark Pearson, Paul Bernd Spahn

   Pages 13-31

4. The Hierarchy of Modelling Techniques

   • Paul Bernd Spahn

   Pages 33-43

5. Microeconomic Tax Modelling: Assembling the Database

   • Gordon A. Keenay

   Pages 45-64

6. Macroeconomic Effects of Tax Policy Measures in an Econometric Model for Germany

   • Wilfried Jahnke

   Pages 65-86

7. Modelling Personal Income Tax Under Inflationary Conditions: The Case of Ukraine

   • Paul Bernd Spahn

   Pages 87-101

8. Estimating VAT Revenues from Tax Reform in Transition Economies

   • Yolanda K. Kodrzycki

   Pages 103-118

9. A Multi-Sectoral Model for Estimating VAT Revenues in Hungary

   • Jean Tesche

   Pages 119-132

10. A Model of the Personal Income Tax for the United Kingdom

    • Gordon A. Keenay

    Pages 133-145

11. The Danish Law Model

    • Frederik Hansen

    Pages 147-161

12. Microsimulation Model of Personal Tax and Social Security Benefits in the Czech Republic

    • Fiona Coulter, Christopher Heady, Colin Lawson, Stephen Smith, Graham Stark

    Pages 163-189

13. The Hungarian Personal Income Tax Model

    • István Juhász

    Pages 191-205

14. The Inland Revenue Model for Forecasting Corporation Tax in the United Kingdom

    • Richard J. Eason, Bill Elmore

    Pages 207-220

15. Forecasting Corporation Tax Revenues in France

    • Jean-Luc Schneider

    Pages 221-235

16. Back Matter

    Pages 237-250

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Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.

• corporate tax
• econometrics
• Inflation
• macroeconomics
• microeconomics
• tax reform
• transition
• value-added tax

• Goethe University, Frankfurt am Main, Germany

  Paul Bernd Spahn

• OECD, Paris, France

  Mark Pearson

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