It deals with the analysis of different public policies that use microsimulation as their main instrument. This is a technique that analyses a large number of data from surveys or administrative records in order to obtain useful prescriptions for the decision-maker. In particular, microsimulation of tax and benefit policies (tax-benefit) is used to estimate the results of reforms in certain taxes and/or public benefits. From the analysis of these data, it is possible to obtain adjusted information on the cost of the reform, its effects on poverty, inequality, redistribution and progressivity. It also simulates the response of those affected, from the point of view of their labour, educational or family behaviour.

Microsimulation, taxes, public benefits

• Economics and Business