The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa; Nygård, Odd E.; Thoresen, Thor O.; Vattø, Trine E.
Working paper
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Date
2023-11Metadata
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- Discussion Papers [1002]
Abstract
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are
extensively used in the budget process. The aim of this paper is to give an overview of the different
modules in the LOTTE family – a non-behavioral tax-benefit model for personal income tax (LOTTESkatt), a labor supply model (LOTTE-Arbeid), and a model for distributional effects of commodity
taxation (LOTTE-Konsum). In addition to providing descriptions of the designs of the three
microsimulation models, we give examples of how the models are used in practical and academic
work.