Expenditure imputation and microsimulation of VAT

Zuzana Siebertova (), Jana Valachyova (), Norbert Svarda () and Matus Senaj
Additional contact information
Zuzana Siebertova: Council for Budget Responsibility
Jana Valachyova: Council for Budget Responsibility

Discussion Papers from 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.

Keywords: value added tax; tax and transfer system; income distribution; microsimulation (search for similar items in EconPapers)
JEL-codes: C81 D12 D31 H31 (search for similar items in EconPapers)
Pages: 34 pages
Date: 2018-03
New Economics Papers: this item is included in nep-cmp, nep-eur, nep-pub and nep-tra
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://www.rrz.sk/wp-content/uploads/2021/04/Expe ... imulation-of-VAT.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cbe:dpaper:201801

Access Statistics for this paper

More papers in Discussion Papers from Council for Budget Responsibility Contact information at EDIRC.
Bibliographic data for series maintained by ().