As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland

53 Pages Posted: 5 Sep 2007

See all articles by Olivier Bargain

Olivier Bargain

IZA Institute of Labor Economics; University College Dublin (UCD)

Leszek Morawski

University of Warsaw - Department of Economics and Business

Michal Myck

German Institute for Economic Research (DIW Berlin); IZA Institute of Labor Economics

Mieczyslaw W. Socha

Date Written: August 2007

Abstract

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is based on the Household Budgets Survey data (Badania Budżet├│w Gospodarstw Domowych) from 2003 and 2005. The document describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in SIMPL. We provide information on the quality of the data used in the model and some details of the validation process through various robustness checks. Finally we provide examples of application of the model for analysis of effects of policy reforms.

Keywords: microsimulation, tax and benefit systems, income distribution, Poland

JEL Classification: H24, H31, I32, I38

Suggested Citation

Bargain, Olivier and Morawski, Leszek and Myck, Michal and Socha, Mieczyslaw, As SIMPL As That: Introducing a Tax-Benefit Microsimulation Model for Poland (August 2007). IZA Discussion Paper No. 2988, Available at SSRN: https://ssrn.com/abstract=1012357

Olivier Bargain

IZA Institute of Labor Economics ( email )

P.O. Box 7240
Bonn, D-53072
Germany

University College Dublin (UCD) ( email )

Belfield, Dublin 4 4
Ireland
+353 1 716 8357 (Phone)
+353 1 283 0068 (Fax)

HOME PAGE: http://www.ucd.ie/economics/staff/obargain/obargain.htm

Leszek Morawski

University of Warsaw - Department of Economics and Business ( email )

Warsaw, 00-241
Poland

Michal Myck (Contact Author)

German Institute for Economic Research (DIW Berlin) ( email )

Mohrenstra├če 58
Berlin, 10117
Germany

IZA Institute of Labor Economics

Schaumburg-Lippe-Str. 7 / 9
Bonn, D-53072
Germany

No contact information is available for Mieczyslaw Socha

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