New approach offered to smooth fiscal system analysis and design

FISCAL META-MODELING—1The manner in which the economic and system measures of a fiscal regime interact with exogenous and user-defined parameters is complex and complicated, and usually difficult to decipher and understand. The purpose of this article is to demonstrate the application of a "meta-modeling" approach to fiscal system analysis that provides a new way to think about the design and implementation of a fiscal regime. In the meta-evaluation procedure, a cash flow model of a field governed under a specific fiscal system is used to generate meta-data that are developed into linearized functional relations describing the system. Meta-modeling is not a new idea, but as applied...

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