paper.bib

@article{orcutt1957,
  title={A New Type of Socio-Economic System},
  author={Orcutt, Guy H.},
  journal={Review of Economics and Statistics},
  volume={39},
  number={2},
  pages={116--123},
  year={1957},
  doi={10.2307/1928528}
}

@article{bourguignon2006,
  title={Microsimulation as a Tool for Evaluating Redistribution Policies},
  author={Bourguignon, Fran{\c{c}}ois and Spadaro, Amedeo},
  journal={The Journal of Economic Inequality},
  volume={4},
  pages={77--106},
  year={2006},
  doi={10.1007/s10888-005-9012-6}
}

@article{sutherland2013euromod,
  title={{EUROMOD}: the {European Union} tax-benefit microsimulation model},
  author={Sutherland, Holly and Figari, Francesco},
  journal={International Journal of Microsimulation},
  volume={6},
  number={1},
  pages={4--26},
  year={2013},
  doi={10.34196/ijm.00075}
}

@software{openfisca,
  title={{OpenFisca}: Open Rules as Code for Tax-Benefit Systems},
  author={{OpenFisca Contributors}},
  url={https://openfisca.org},
  year={2024}
}

@misc{psl2026,
  title={{Policy Simulation Library} ({PSL})},
  author={{Policy Simulation Library}},
  year={2026},
  note={A collection of open-source models and data preparation routines for policy analysis},
  url={https://pslmodels.org/}
}

@software{policyengine_core,
  title={{PolicyEngine Core}: A Microsimulation Framework},
  author={Woodruff, Nikhil and Ghenis, Max and Volk, Anthony},
  url={https://github.com/PolicyEngine/policyengine-core},
  year={2024}
}

@software{policyengine_py,
  title={{policyengine}},
  author={{PolicyEngine Contributors}},
  version={4.10.0},
  url={https://github.com/PolicyEngine/policyengine.py},
  year={2026}
}

@unpublished{woodruff2024enhanced_cps,
  title={Enhancing Survey Microdata with Administrative Records: A Novel Approach to Microsimulation Dataset Construction},
  author={Woodruff, Nikhil and Ghenis, Max},
  year={2024},
  note={PolicyEngine working paper},
  url={https://github.com/PolicyEngine/policyengine-us-data/tree/main/paper}
}

@article{taxsim,
  title={{TAXSIM}: A Tool for Calculating Federal and State Income Tax Liabilities},
  author={Feenberg, Daniel R. and Coutts, Elisabeth},
  journal={National Tax Journal},
  volume={46},
  number={3},
  pages={271--280},
  year={1993},
  doi={10.2307/3325474}
}

@misc{cbo2018taxmodel,
  title={An Overview of {CBO}'s Microsimulation Tax Model},
  author={{Congressional Budget Office}},
  year={2018},
  month={6},
  note={Presentation},
  url={https://www.cbo.gov/system/files/2018-06/54096-taxmodel.pdf}
}

@misc{tpc2022taxmodel,
  title={Brief Description of the Tax Model},
  author={{Tax Policy Center}},
  year={2022},
  month={3},
  day={9},
  url={https://taxpolicycenter.org/resources/brief-description-tax-model}
}

@misc{euromod_download_2026,
  title={Download},
  author={{EUROMOD}},
  year={2026},
  note={Documents that the software source code is open source, the coded policy rules are open, and a Python connector is available},
  url={https://euromod-web.jrc.ec.europa.eu/download-euromod}
}

@misc{frs2020,
  title={Family Resources Survey, 2019-2020},
  author={{Department for Work and Pensions} and {Office for National Statistics} and {NatCen Social Research}},
  year={2021},
  publisher={UK Data Service},
  note={SN: 8802},
  doi={10.5255/UKDA-SN-8802-1}
}

@techreport{niesr2025living,
  title={{UK} Living Standards Review 2025},
  author={Mosley, Max and Wattam, Ryan and Vincent, Carol},
  institution={National Institute of Economic and Social Research},
  year={2025},
  url={https://niesr.ac.uk/publications/uk-living-standards-review-2025}
}

@misc{hmt2024atrs,
  title={{HMT}: {PolicyEngine UK} -- Algorithmic Transparency Recording Standard},
  author={{HM Treasury}},
  year={2024},
  month={12},
  day={17},
  note={ATRS v3.0. HM Treasury Personal Tax, Welfare and Pensions team exploring PolicyEngine UK for advising policymakers on the impact of tax and welfare measures on households},
  url={https://www.gov.uk/algorithmic-transparency-records/hmt-modelling-policy-engine}
}

@misc{hmt2025igotm,
  title={Impact on households: distributional analysis to accompany Spring Statement 2025},
  author={{HM Treasury}},
  year={2025},
  month={4},
  day={2},
  note={Describes HM Treasury's Intra-Governmental Tax and Benefit Microsimulation model (IGOTM)},
  url={https://www.gov.uk/government/publications/supporting-documents-for-spring-statement-2025/impact-on-households-distributional-analysis-to-accompany-spring-statement-2025}
}

@misc{waters2017taxben,
  title={TAXBEN: The IFS tax and benefit microsimulation model},
  author={Waters, Tom},
  year={2017},
  month={11},
  day={15},
  publisher={The IFS},
  url={https://ifs.org.uk/publications/taxben-ifs-tax-and-benefit-microsimulation-model}
}

@misc{budgetlab_taxsim_2024,
  title={Tax Microsimulation at The Budget Lab},
  author={{The Budget Lab at Yale}},
  year={2024},
  month={4},
  day={12},
  note={Documents the public Tax-Simulator and Tax-Data codebases},
  url={https://budgetlab.yale.edu/research/tax-microsimulation-budget-lab}
}

@misc{budgetlab_costrecovery_2025,
  title={The Budget Lab's Model for Tax Depreciation},
  author={{The Budget Lab at Yale}},
  year={2025},
  month={1},
  day={27},
  note={Documents the open-source Cost-Recovery-Simulator model},
  url={https://budgetlab.yale.edu/research/budget-labs-model-tax-depreciation}
}

@techreport{woodruff2024nic,
  title={Raising employer {NIC} in the {Autumn Budget}},
  author={Woodruff, Nikhil},
  institution={Institute of Economic Affairs},
  year={2024},
  month={10},
  url={https://iea.org.uk/publications/raising-employer-nic-in-the-autumn-budget/}
}

@techreport{woodruff2025tax,
  title={Impact of Tax Changes 2025--2026},
  author={Woodruff, Nikhil},
  institution={Institute of Economic Affairs},
  year={2025},
  month={3},
  url={https://iea.org.uk/publications/impact-of-tax-changes-2025-2026/}
}

@misc{ghenis2024nta,
  title={Enhanced {Current Population Survey}: Integrating {IRS} Public Use File Data Using Quantile Regression Forests},
  author={Ghenis, Max and DeBacker, Jason},
  year={2024},
  month={11},
  note={Presented at the 117th Annual Conference on Taxation, National Tax Association, Detroit, Michigan},
  url={https://ntanet.org/2024/07/117th-annual-conference-on-taxation-full/}
}

@techreport{mccabe2024ctc,
  title={Building a Stronger Foundation for {American} Families: Options for {Child Tax Credit} Reform},
  author={McCabe, Joshua and Sargeant, Leah},
  institution={Niskanen Center},
  year={2024},
  month={3},
  url={https://www.niskanencenter.org/building-a-stronger-foundation-for-american-families-options-for-child-tax-credit-reform/}
}

@online{pe_bgl,
  title={{PolicyEngine} and {Better Government Lab} Collaboration},
  author={Ghenis, Max},
  year={2024},
  url={https://www.policyengine.org/us/research/policyengine-better-government-lab-collaboration}
}

@misc{pe_usc,
  title={2025--2026 {IRP} Extramural Large Grants},
  author={{Institute for Research on Poverty}},
  year={2025},
  note={University of Wisconsin--Madison. Includes PolicyEngine collaboration with Matt Unrath (USC) on effective marginal tax rates},
  url={https://www.irp.wisc.edu/2025-2026-irp-extramural-large-grants/}
}

@techreport{beeck2023rac,
  title={Exploring Rules Communication: Moving Beyond Static Documents to Standardized Code for {U.S.} Public Benefits Programs},
  author={Kennan, Ariel and Singh, Lisa and Dammholz, Bianca and Sengupta, Keya and Yi, Jason},
  institution={Beeck Center for Social Impact and Innovation, Georgetown University},
  year={2023},
  month={6},
  url={https://beeckcenter.georgetown.edu/report/exploring-rules-communication-moving-beyond-static-documents-to-standardized-code-for-u-s-public-benefits-programs/}
}

@techreport{beeck2025ai,
  title={{AI}-Powered Rules as Code: Experiments with Public Benefits Policy},
  author={Kennan, Ariel and Garcia Guevara, Alessandra and Goodman, Jason},
  institution={Beeck Center for Social Impact and Innovation, Georgetown University},
  year={2025},
  month={3},
  url={https://beeckcenter.georgetown.edu/report/ai-powered-rules-as-code-experiments-with-public-benefits-policy/}
}

@misc{arnold_ventures,
  title={Public Finance Program},
  author={{Arnold Ventures}},
  year={2023},
  note={Grant to PolicyEngine for congressional district-level policy analysis},
  url={https://www.arnoldventures.org/work/public-finance}
}

@misc{nsf_pose,
  title={{POSE}: Phase {I}: {PolicyEngine} -- Advancing Public Policy Analysis},
  author={{National Science Foundation}},
  year={2025},
  note={Award 2518372. PI: Max Ghenis, PSL Foundation. \$299,974},
  url={https://www.nsf.gov/awardsearch/showAward.jsp?AWD_ID=2518372}
}

@online{neo_philanthropy,
  title={{NEO Philanthropy} Awards \$200,000 Grant to {PolicyEngine}},
  author={Ghenis, Max},
  year={2024},
  url={https://policyengine.org/us/research/neo-philanthropy}
}

@misc{atlanta_fed_prd,
  title={Policy Rules Database},
  author={{Federal Reserve Bank of Atlanta}},
  year={2021},
  note={Collaboration between the Atlanta Fed, National Center for Children in Poverty, and PolicyEngine for multi-model validation},
  url={https://github.com/Research-Division/policy-rules-database}
}

@misc{jec2026immigration,
  title={Immigration Fiscal Impact Calculator},
  author={{Joint Economic Committee, U.S. Congress}},
  year={2026},
  month={3},
  url={https://www.jec.senate.gov/public/index.cfm/republicans/2026/3/immigration-fiscal-impact-calculator}
}

@misc{no10fellowship2026,
  title={Informing Policy Using Micro-Simulations},
  author={Woodruff, Nikhil},
  year={2026},
  month={1},
  note={No10 Innovation Fellowship blog. Co-author Nikhil Woodruff served as an Innovation Fellow with the 10DS data science team at 10 Downing Street, adapting PolicyEngine for government use},
  url={https://policyengine.org/ca/research/policyengine-10-downing-street}
}

@software{claude2026,
  title={{Claude}},
  author={{Anthropic}},
  year={2026},
  note={Opus 4 model used for code refactoring assistance},
  url={https://www.anthropic.com/claude}
}

@misc{trace_trov,
  title={{TRACE Transparent Research Object Vocabulary (TROV)}},
  author={{TRACE Project}},
  year={2024},
  note={Linked-data vocabulary for research provenance},
  url={https://w3id.org/trace/trov/}
}

@misc{nuffield2024grant,
  title={Enhancing, localising and democratising tax-benefit policy analysis},
  author={{Nuffield Foundation}},
  year={2024},
  note={General Election Analysis and Briefing Fund grant to PolicyEngine},
  url={https://www.nuffieldfoundation.org/project/enhancing-localising-and-democratising-tax-benefit-policy-analysis}
}