@article {10.34196/ijm.00308,
article_type = {journal},
title = {The LOTTE System of Tax Microsimulation Models},
author = {Jia, Zhiyang and Larsen, Bodil M and Lian, Bård and Nesbakken, Runa and Nygård, Odd E and Thoresen, Thor O and Vattø, Trine E},
volume = 17,
number = 3,
year = 2024,
month = {dec},
pub_date = {2024-12-31},
pages = {73-95},
citation = {IJM 2024;17(3):73-95},
doi = {10.34196/ijm.00308},
url = {https://doi.org/10.34196/ijm.00308},
abstract = {Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family – a non-behavioral tax-benefit model for personal income tax (LOTTE-Skatt), a labor supply model (LOTTE-Arbeid), and a model for distributional effects of commodity taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three microsimulation models, we give examples of how the models are used in practical and academic work.},
keywords = {microsimulation, tax-benefit model, labor supply, commodity taxation},
journal = {IJM},
issn = {1747-5864},
publisher = {International Journal of Microsimulation},
}