TAXSIM
TAXSIM is a computer program used to simulate the U.S. federal income tax system. Developed by Lawrence Summers and Jonathan Gruber, it has been widely used by academics, policymakers, and government agencies to analyze the effects of proposed tax changes. The program allows users to model various tax policy scenarios, such as changes in tax rates, deductions, credits, and other provisions of the Internal Revenue Code.
The core functionality of TAXSIM involves using microdata from the U.S. Census Bureau's Survey of Income and
Researchers often employ TAXSIM to quantify the potential economic effects of tax reform proposals. For instance,
Over time, TAXSIM has been updated and refined to reflect changes in the tax law and to