EUROMOD online as a tool to simulate and evaluate tax reforms in the classroom

This article presents a novel teaching practice that introduces students to the use of microsimulators to evaluate tax reforms. Specifically, this activity uses the EUROMOD Online platform, a simplified online version of EUROMOD that allows students to get started, in an intuitive and simple way, in the microsimulation and evaluation of tax (and/or social benefit) reforms in terms of revenue and redistributive impact. The teaching practice (simulation, oral presentation + debate) was carried out with students of the subject "Tax System and Economic Development" of the Master’s Degree in Economic Development and Public Policies of the Universidad Autónoma de Madrid. Once the practice was completed, an online questionnaire was carried out through Moodle to know the students' assessment. The results show a high degree of satisfaction with the teaching practice, especially regarding the final debate in which the results obtained in the different simulations are discussed and the students reach a consensus on a joint public policy recommendation.