Enhancing tax-benefit modelling functionality: behavioural responses in UKMOD

Publication type

Book Chapter

Series

EUROMOD: 30 years of the EU tax-benefit microsimulation model

Authors

Editors

Publication date

September 9, 2026

Summary:

This chapter outlines a simple, user-friendly approach to incorporating behavioural responses to policy counterfactuals into standard tax-benefit modelling. The method relies on the use of elasticities, drawn either from the empirical literature or from scenario-based analysis. The discussion is illustrated with reference to a dedicated add-on developed for UKMOD—a tax-benefit model for the UK—while also highlighting its applicability to other EUROMOD-based models. To the best of our knowledge, UKMOD is currently the only freely available tax-benefit model that offers this functionality.

DOI

https://doi.org/10.1007/978-3-032-31414-7_24

Subjects

Notes

© 2026 The Author(s), under exclusive license to Springer Nature Switzerland AG

#589186

News

Latest findings, new research

Publications search

Search all research by subject and author

Podcasts

Researchers discuss their findings and what they mean for society

Projects

Background and context, methods and data, aims and outputs

Events

Conferences, seminars and workshops

Survey methodology

Specialist research, practice and study

Themes

Key research themes and areas of interest