This work illustrates the structure and main characteristics of the MicroReg: the microsimulation model built by IRPET - the Tuscan Regional Institute for Economic Planning - for analysis of the distributive effects of fiscal policies. Hence, at a first level the model allows us to make a national and regional analysis of the distribution of the tax burden and spending benefits among individuals and families and, at a second level, to assess the impact of any reforms of a marginal nature (changes to specific tax allowances or deductions) or more structural reforms (changes in the tax allowance and rates system, and in the monetary transfer system). The work is divided into two sections. The first describes the model. The second presents three applications.
Keywords: Microsimulation, policy evaluation, welfare.
Jel Code: D300, D600, D690, H220.