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...
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Format: | Book Chapter |
Language: | English |
Published: |
Paris :
OECD Publishing,
2019
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Series: | OECD Taxation Working Papers ;
no.45 |
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