Consideration on micro simulation model for tax reforms
| Project/Area Number |
26780176
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public finance/Public economy
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| Research Institution | Onomichi City University |
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Principal Investigator |
Ohno Taro 尾道市立大学, 経済情報学部, 准教授 (90609752)
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | マイクロ・シミュレーション / 税 / 社会保険料 / 記入値 / 理論値 / マイクロ・シミュレーション分析 |
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| Outline of Final Research Achievements |
In recent years, the number of analyses using household micro data in the fields of taxation and social securities has increased. With regard to taxes and social insurance premiums for each household in this literature, there are two cases: (1) using burdens indicated in the questionnaire (Indicated Value) and (2) using burdens estimated by applying information in the questionnaire to the actual system (Fitted Value). This study verifies the validity of fitted values by comparing the indicated values with the fitted values, and shows that micro simulation analyses have sufficient precision to be used for the evaluation of policies.
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Report
(3 results)
Research Products
(5 results)
