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Published online by Cambridge University Press: 17 August 2016
In most countries, attempts to reform taxation and income transfer programs stir up heated controversies. The cost and effectiveness of such reforms require careful evaluation.
In their recent survey, Danziger, Haveman and Plotnick (1981) observe that the current best practice in the U.S. is to evaluate the effects of a reform by simulating its operation on a nationally weighted microdata base.
Facultés Notre-Dame de la Paix, Faculté des Sciences Economiques et Sociales, Namur.