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The Unit of Analysis in Microsimulation Models for Personal Income Taxes: Fiscal Unit or Household?

Decoster, A. and Van Camp, G. (1998), The Unit of Analysis in Microsimulation Models for Personal Income Taxes: Fiscal Unit or Household?, Discussion Paper Series DPS 98.33, Center for Economic Studies, Leuven.
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André Decoster (°1958) is Professor of Public Finance at the Faculty of Business and Economics of the KU Leuven (Belgium).
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