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SIMTASK: A Microsimulation of the Slovak Tax-Benefit System

Author

Listed:
  • Norbert Švarda
  • Jana Valachyová
  • Zuzana Siebertová

Abstract

In this paper we introduce a microsimulation model of the Slovak tax and transfer system SIMTASK. It presents a complex toolkit for static microsimulations. Compared to earlier version of the CBR microsimulation model, simulated results are closer to reality. This has been achieved by recalibrating sample weights of the input database, where the income distribution has been taken into account directly. The improved fit is documented by validating the tax and transfer aggregates using both the original sample weights and the new ones against external data. Along with some other refinements to the model and external data considerations, the paper concludes that the validity of SIMTASK improved in terms of personal income tax simulations, social security contributions simulations, as well as simulations of family related benefits.

Suggested Citation

  • Norbert Švarda & Jana Valachyová & Zuzana Siebertová, 2015. "SIMTASK: A Microsimulation of the Slovak Tax-Benefit System," Discussion Papers 31, Central European Labour Studies Institute (CELSI).
    • Handle: RePEc:cel:dpaper:31
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    File URL: https://celsi.sk/media/discussion_papers/DP31.pdf
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    References listed on IDEAS

    as
    1. Michal Horvath & Matus Senaj & Zuzana Siebertova & Norbert Svarda, 2015. "The End of the Flat Tax Experiment in Slovakia," Discussion Papers 15/12, Department of Economics, University of York.
    2. Norbert Švarda & Jana Valachyová & Matúš Senaj & Zuzana Siebertová, 2015. "To Work or Not to Work? Updated Estimates of Labour Supply Elasticities," Discussion Papers 32, Central European Labour Studies Institute (CELSI).
    3. Holly Sutherland & Francesco Figari, 2013. "EUROMOD: the European Union tax-benefit microsimulation model," International Journal of Microsimulation, International Microsimulation Association, vol. 1(6), pages 4-26.
    4. Zuzana Siebertova & Norbert Svarda & Jana Valachyova, 2014. "A Microsimulation model of the Slovak Tax-Benefit System," Discussion Papers Discussion Paper No. 4/20, Council for Budget Responsibility.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    microsimulation; EUROMOD; tax and transfer policy; Slovakia;
    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
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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