tax model

Hi Donald, As you likely know, the most recent IMPLAN data year available is 2012. The survey of government finances data is usually lagged one year to the IMPLAN data sets. If the tax rates changed in 2013 that data would not be reflected in the IMPLAN data sets until the 2014 data set. You could estimate effects of new tax rates using 2012 IMPLAN data if you have estimates of the behavioral responses to the changed rates. IMPLAN is not able to model behavioral responses directly (i.e. we do not have any empirical data by which we can determine if the tax change will alter expenditure patterns of Households or Industries), but once you know/assume a behavioral response, that response can be modeled in IMPLAN. Alternatively, if you know how the tax is being used by the government you could model increased revenue to that program in IMPLAN. If you wish to see the average tax applied to household income, you could look at the payments by the household Sectors to State & Local Government for income tax in the detailed row SAM and compare that to the average rates reported by the state department of revenue. Normally, the income tax rates are lower than reported as household income includes untaxed income sources. Please let me know if this addresses your concern or if you have any additional questions.