Abstract
This chapter describes a simple model mounted on a PC which is designed as a training tool to demonstrate the facilities of a full scale operational model and has been used during the OECD courses in training tax officials from economies in transition in the techniques of tax modelling. It uses the familiar and accessible features of a spreadsheet and allows the user to modify the model as well as to use it. It is based on the UK personal tax system and uses a small database originally derived from the UK administrative sample. But the modelling features are quite general and the user of the system can change it to reflect features of importance in other tax systems.
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© 1998 Macmillan Press Ltd
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Keenay, G.A. (1998). A Model of the Personal Income Tax for the United Kingdom. In: Spahn, P.B., Pearson, M. (eds) Tax Modelling for Economies in Transition. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-14109-8_9
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DOI: https://doi.org/10.1007/978-1-349-14109-8_9
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-14111-1
Online ISBN: 978-1-349-14109-8
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