An Introduction to the TAXSIM Model

The TAXSIM model is now 17 years old. The original tax calculator was written by Amy Taylor to estimate the effects of tax deductibility on charitable giving [Feldstein and Taylor, 1976]. The model was given its present form several years later by another Harvard student, Daniel Frisch, for a study of the incidence of a proposed integration of the corporate and personal income tax systems [Feldstein and Frisch, 1977]. Subsequent studies by...