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Paul Bernd Spahn and Mark Pearson have done an important service to tax policy. Good economic policy requires quantitive support. These essays of high technical quality and great relevance will be of great interest to academics and provide tax officials in transition economies with a road map to introuce western tax systems into economies which were centrally planned' - Vito Tanzi, Director, Fiscal Affairs Department, International Monetary Fund Governments need to know how much revenue their tax systems will raise, who will pay tax and what the effects on the incentives to save, work and invest will be. This book draws on the experience of tax modelling in western European economies and economies in transition to show the range of techniques involved from 'back of the envelope' calculations to sophisticated econometrics. Personal and corporate income taxes are considered, as well as the essential task of developing an appropriate database.