ASTER is a micro simulation model for indirect taxes inspired by the SPIT-model (Simulation Program for Indirect Taxes) from the Institute for Fiscal Studies in London. The main adjustments took place to model the Belgian structure of indirect taxes, to make the model more user friendly, and to construct a more elaborate evaluation model once a simulation has been run. Due to a more restricted database we have been more limited than the SPIT-model in the estimation of behavioural parameters.

The underlying model and its construction is explained in extenso in the final report for the funding agency (in Dutch)