期刊名称：Finanzwissenschaftliche Diskussionsbeiträge / Finanzwissenschaftliches Forschungsinstitut, Universität Köln
印刷版ISSN：0945-490X
出版年度：2006
卷号：2006
出版社：Universität Köln
摘要：This paper describes FiFoSiM, the integrated tax bene.t microsimulation and CGE model of
the Center of Public Economics at the University of Cologne.
FiFoSiM consists of three main parts. The .rst part is a static tax bene.t microsimulation
module. The second part adds a behavioural component to the model: an econometrically
estimated labour supply model. The third module is a CGE model which allows the user of
FiFoSiM to assess the global economic e¤ects of policy measures.
Two speci.c features distinguish FiFoSiM from other tax bene.t models: First, the simultan-
eous use of two databases for the tax bene.t module and second, the linkage of the tax bene.t
model to a CGE model.
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