Peter Birch Sørensen: Models for tax policy analysis

Over the years I have developed (with indispensable programming assistance from several talented research assistants) a number of computable general equilibrium models designed to evaluate the effects of tax policy. Below the interested reader and student will find a documentation of these models and will be able to download a number of articles illustrating how the models have been put to use.

 

"OECDTAX - A Model of Tax Policy in the OECD Economy". Technical Working Paper, Economic Policy Research Unit, University of Copenhagen, November 2001. Download acrobat.gif (882 bytes)

Applications of the OECDTAX model can be studied in the following articles: "The German Business Tax Reform of 2000 - A General Equilibrium Analysis" and "International Tax Competition: A New Framework for Analysis". An extended version of the OECDTAX model (dubbed the CETAX model) was applied in this article: "The dilemmas of tax coordination in the enlarged European Union".

 

"EUTAX - A Model of Tax Policy, Unemployment and Capital Flows". Technical Working Paper, Economic Policy Research Unit, University of Copenhagen, May 2001. Download  acrobat.gif (882 bytes)

The EUTAX model was applied in the following article: "Tax Coordination in the EU - What Are the Issues?"

 

"TAXCOM - A Model of International Tax Competition and Tax Coordination", Working Paper, Economic Policy Research Unit, October 2000. Download acrobat.gif (882 bytes)

The TAXCOM model was applied in the following articles:  "The Case for International Tax Coordination Reconsidered" and "International tax coordination - regionalism versus globalism".

 

The following article includes a description and application of the INFOSIM model of the interaction between the formal and the informal economy: "Public Finance solutions to the European unemployment problem?"  Download acrobat.gif (882 bytes) .

 

A simple spreadsheet model for the calculation of deadweight loss

More recently, I have developed a simple general equilibrium model (implemented in an Excel spreadsheet) designed to estimate the deadweight loss from taxation in an open economy. The model and its application is described in the following paper:

new_sizevarying[1].gif (11099 bytes) "Measuring the deadweight loss from taxation in a small open economy - A general framework with an application to Sweden". Economic Policy Research Unit, October 2011:  Download acrobat.gif (882 bytes).  Supplementary technical appendix: Download acrobat.gif (882 bytes).