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Expenditure imputation and microsimulation of VAT

Author

Listed:
  • Zuzana Siebertova

    (Council for Budget Responsibility)

  • Jana Valachyova

    (Council for Budget Responsibility)

  • Norbert Svarda

    (Council for Budget Responsibility)

  • Matus Senaj

    (Council for Budget Responsibility)

Abstract

In this paper, we document the development process of the microsimulation model for the analysis of the indirect value-added tax liabilities of households in Slovakia. This simulation module can be directly integrated into the framework of SIMTASK, the Slovak microsimulation model of income taxes, health and social security contributions and transfers. In the first step, a combined micro-level dataset that integrates information on disposable income and expenditures of Slovak households has been created. Households’ expenditures reported in HBS dataset have been imputed to SK-SILC dataset by estimating parametric Engel curves. Validation of the imputation procedure of households’ consumption and simulation of VAT has been discussed.

Suggested Citation

  • Zuzana Siebertova & Jana Valachyova & Norbert Svarda & Matus Senaj, 2018. "Expenditure imputation and microsimulation of VAT," Discussion Papers Discussion Paper No. 1/20, Council for Budget Responsibility.
    • Handle: RePEc:cbe:dpaper:201801
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    Citations

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    Cited by:

    1. Matus Senaj & Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2018. "The Evaluation of Fiscal Consolidation Strategies," International Journal of Microsimulation, International Microsimulation Association, vol. 11(3), pages 39-58.
    2. Jana Valachyova & Matus Senaj, 2023. "The impact of unexpected inflationary shock in 2022 and 2023 on the welfare of families: The case of Slovakia," Working Papers Working Paper No. 2/2023, Council for Budget Responsibility.

    More about this item

    Keywords

    value added tax; tax and transfer system; income distribution; microsimulation;
    All these keywords.

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D12 - Microeconomics - - Household Behavior - - - Consumer Economics: Empirical Analysis
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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