Taxes and benefits

Research notes · Dec 31, 2007

Tax-benefit microsimulation models in Eastern Europe

Orsolya Lelkes

European Centre for Social Welfare Policy and Research, Vienna, Austria

Volume 1(1) Autumn 2007

Cite as: O. Lelkes; 2007; Tax-benefit microsimulation models in Eastern Europe; International Journal of Microsimulation; 1(1); 54–56. doi: 10.34196/ijm.00006

This article contains 1 table.

Tables

Table 1. Overview of microsimulation models in the European Union new member states of 2004a.
Country Reference Model type Funder Constructor Purpose Elements of the tax/benefit system omitted Main data source Data size (households) Users Due to be integrated into Euromod before 2008
Czech Republic Galuscak and Zubricky (2006) Behavioural National Bank National Bank Incentive effects Redistributive effects Indirect taxes
Pensions Local taxes
Mikrocenzus 8,000 MFin
National Bank (constructor)
No
Cyprus Hajispyrou et al. (2006) Under construction - - - - - - - -
Estonia Lüpsik, Paulus and Vörk (2006) Behavioural MEnv MEnv Incentive effects Redistributive effects Prepare environmental tax reform (incl. spatial analysis) Pensions
Local taxes and benefits
Diary of Food Expenditure Administrative data 5,000 MFin MSoc MEnv (constructor) Yes
Static PRAXIS
Center MSoc
PRAXIS Incentive effects Redistributive effects Household Budget Survey 3,000
Hungary Varga et al. (2006) Static MFin MSoc TARKI Pensions
Local taxes and benefits
Pooled: Income survey
Household Budget Survey
Tax records
8,000 MFin TARKI (constructor) Yes
Latvia Vanags and Chandler (2006) No model - - - - - - - -
Lithuania Stirling and Lazutka (2006) Under construction - - - - - - - -
Malta No model - - - - - - - -
Poland Bargain et al. (2006) Behavioural (labour supply) MFin MSoc MLab University of Warsaw Incentive effects Redistributive effects Prepare tax reform Indirect taxes Pensions
Local taxes and benefits
Household Budget Survey 32,500 MFin MSoc MLab University (constructor) Yes
Slovakia Porubsky and Krajcir (2006) No model - - - - - - - -
Slovenia Čok, Kump and Majcen (2006) Static MFin NRF University of Ljubljana Incentive effects Redistributive effects Prepare tax reform Indirect taxes Pensions
Local taxes and benefits
Household Budget Survey 10,000 University (constructor) Yes

Information based on a survey conducted by the author in February 2006.

KEY: MEnv = Ministry of Environment; MFin = Ministry of Finance; MLab = Ministry of Labour; MSoc = Ministry of Social Affairs (actual name varies by country); NRF = National Research Fund; PRAXIS = PRAXIS Center for Policy Studies, Tallinn; TARKI = TARKI Social Research Centre Inc., Budapest