Social Policy Simulation Database/Model v. 30.1 (SPSDM), [2024] [Canada]

<p>The Social Policy Simulation Database and Model (SPSD/M) is a micro computer-based product designed to assist those interested in analyzing the financial interactions of governments and individuals in Canada. It can help one to assess the cost implications or income redistributive effects of changes in the personal taxation and cash transfer system. The SPSD is a non-confidential, statistically representative database of Canadian individuals in their family context, with enough information on each individual to compute taxes paid to and cash transfers received from government. The SPSM is a static accounting model which processes each individual and family on the SPSD/M, calculates Canadian federal and provincial taxes and transfers using legislated or proposed programs and algorithms, and reports on the results. It gives the user a high degree of control over the inputs and outputs to the model and can allow the user to modify existing tax/transfer programs or test proposals for entirely new programs. The model can be run using a visual interface and it comes with full documentation.</p> <p>Caution: This tool is specifically designed for analyzing the tax and transfer policies in Canada and cannot be used to analyze policies for other countries. </p>

社会政策模拟数据库与模型（SPSD/M）是一款基于微型计算机开发的产品，旨在为关注加拿大政府与个人财政互动关系的分析人员提供支持。该工具可用于评估个人税制与现金转移支付体系调整所带来的成本影响或收入再分配效应。SPSD所依托的数据库属于非保密的统计代表性数据集，涵盖加拿大处于家庭场景中的个人相关信息，能够为核算个人向政府缴纳的税款及从政府获取的现金转移支付金额提供充足的数据支撑。SPSM则是一款静态核算模型，可对SPSD/M中的个人与家庭数据进行处理，依据法定或拟议的政策方案与算法计算加拿大联邦及省级税款与转移支付额度，并输出相关分析结果。该模型可为用户提供对模型输入与输出的高度控制权，支持用户修改现有税政与转移支付方案，或针对全新政策方案开展测试。用户可通过可视化界面运行该模型，且配套提供完整的官方文档。
注意：本工具专为加拿大税政与转移支付政策分析设计，不得用于其他国家的政策分析工作。