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SIMTASK: A Microsimulation of the Slovak Tax-Benefit System

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SIMTASK: A Microsimulation of the Slovak Tax-Benefit System

Autori: Švarda, N. , Valachyová, J. and Siebertová, Z.
Publikované dňa: október 2015
Kľúčové slová: microsimulation, EUROMOD, tax and transfer policy, Slovakia
JEL klasifikácia: C81, I38, H24

Abstrakt:

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.

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