@article {10.34196/ijm.00123,
article_type = {journal},
title = {Accounting for tax evasion profiles and tax expenditures in microsimulation modelling. The B\textsc{etamod} model for personal income taxes in Italy},
author = {Albarea, Andrea and Bernasconi, Michele and Novi, Cinzia Di and Marenzi, Anna and Rizzi, Dino and Zantomio, Francesca},
volume = 8,
number = 3,
year = 2015,
month = {dec},
pub_date = {2015-12-31},
pages = {99-136},
citation = {IJM 2015;8(3):99-136},
doi = {10.34196/ijm.00123},
url = {https://doi.org/10.34196/ijm.00123},
abstract = {The paper presents the main characteristics of B\textsc{etamod}, a static microsimulation model that reproduces the Italian personal income tax (I\textsc{rpef}), as well as local income taxes, namely the regional and municipal surtaxes, building on a detailed reconstruction of tax legislation. With respect to the vast majority of existing tax microsimulation models, the peculiarities of B\textsc{etamod} concern two aspects: the inclusion of a detailed set of tax expenditures, and the estimation of individual-specific tax evasion rates, which account for the total individual income level, its composition in terms of income sources, and the geographical area of residence.},
keywords = {tax-benefit microsimulation, tax evasion, tax expenditures, SILC, Italy},
journal = {IJM},
issn = {1747-5864},
publisher = {International Journal of Microsimulation},
}