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The non-behavioral module of the italian microsimulation model econlav

Angela Cipollone (), Manuela Coromaldi, Nicola Curci (), Giuseppe De Luca () and Domenico De Palo
Authors registered in the RePEc Author Service: Domenico Depalo

No 2, Working Papers from Department of the Treasury, Ministry of the Economy and of Finance

Abstract: This paper presents the non-behavioral module of EconLav, a new microsimulation model of the Italian tax-benefit system which is coordinated by ISFOL with the support of the Ministry of Economy and Finance and the Ministry of Labor. First, we describe a number of data quality issues which often arise in the development of a microsimulation model and the strategies adopted to cope with these issues. Then, we discuss the most important features of our model including estimation of incomes from work hidden to tax authorities, simulation of accounting rules embedded in the Italian tax-benefit system, software implementation and other relevant computational issues. Model's performances are assessed by comparing weighted predictions of the main tax aggregates with the corresponding figures from administrative tax data. Furthermore, we use the non-behavioral module of EconLav to compute marginal effective tax rates (METRs) for different groups of the Italian population.

Keywords: Microsimulation models; tax-benefit system; policy evaluation; policy design; data quality issues; marginal effective tax rates (search for similar items in EconPapers)
JEL-codes: C42 C81 D10 D31 H31 (search for similar items in EconPapers)
Pages: 15
Date: 2013-01
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