The potential of tax microdata for tax policy
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey da...
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| Main Author: | |
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| Format: | Electronic Book Chapter |
| Language: | English |
| Published: |
Paris :
OECD Publishing,
2019
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| Series: | OECD Taxation Working Papers ;
no.45 |
| Subjects: | |
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