Abstract
In most cases microsimulation methods are used to create ex ante evaluations of reforms in the personal income tax system or in social security contributions and benefits. This paper reports on an incorporation of expenditure data and indirect taxes, mainly VAT, excises and other consumption taxes, in the EUROMOD-framework. Imputed expenditures are used to simulate a decrease of social security contributions compensated by a rise in standard VAT rate to maintain government budget neutrality.
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