The Unit of Analysis in Microsimulation Models for Personal Income Taxes: Fiscal Unit or Household?
Decoster A. and Van Camp G. (2000), The Unit of Analysis in Microsimulation Models for Personal Income Taxes: Fiscal Unit or Household?, in: Mitton L., Sutherland H., and Weeks M., Microsimulation Modelling for Policy Analysis, Challenges and Innovations, Cambridge, Cambridge University Press, pp. 15-41.