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dc.contributor.authorLiégeois, Philippeen_US
dc.contributor.authorBerger, Frédéricen_US
dc.contributor.authorIslam, Nizamulen_US
dc.contributor.authorWagener, Raymonden_US
dc.date.accessioned2010-11-01en_US
dc.date.accessioned2012-10-15T14:13:07Z-
dc.date.available2012-10-15T14:13:07Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/64896-
dc.description.abstractUsing EUROMOD, we cross-validate two types of micro-data presently available in the Grand-Duchy of Luxembourg, administrative data on one hand and survey data on the other hand. While administrative data, extracted from the recently implemented Social Security Data Warehouse, contain information of the whole population of Luxembourg (449,000 observations) in 2003, survey data, extracted from the Luxembourg household panel PSELL3/EU-SILC for 2004 (incomes from 2003), is a representative sample of around 3,600 private households (9,800 individuals) living in Luxembourg with detailed information on incomes, household structure and other socio-economic dimensions. As a concrete application of this crossvalidation, we analyze the 2001-2002 tax reform in Luxembourg. The main aspects of this reform are the reduction of the number of the tax brackets and the fall of the maximal marginal tax rate (from 46% in 2000 to 42% in 2001 and to 38% in 2002). The distributional effects of the tax reform are measured in terms of losers and winners, change in inequalities and poverty rates. The results issued from different types of input data are compared for cross-validation and allow us to emphasize methodological difficulties as well as to underline the advantages and limitations of each dataset.en_US
dc.language.isoengen_US
dc.publisherUniv. of Essex, Institute for Social and Economic Research Colchesteren_US
dc.relation.ispartofseriesEUROMOD Working Paper EM1/10en_US
dc.subject.jelC81en_US
dc.subject.jelC88en_US
dc.subject.jelD63en_US
dc.subject.jelI32en_US
dc.subject.jelH24en_US
dc.subject.ddc330en_US
dc.subject.keywordEUROMODen_US
dc.subject.keywordMicrosimulationen_US
dc.subject.keywordTax reformen_US
dc.subject.keywordValidationen_US
dc.subject.stwDatenerhebungen_US
dc.subject.stwWissenschaftliche Methodeen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwWirkungsanalyseen_US
dc.subject.stwSoziale Lageen_US
dc.subject.stwLuxemburgen_US
dc.titleCross-validating administrative and survey datasets through microsimulation and the assessment of a tax reform in Luxembourgen_US
dc.typeWorking Paperen_US
dc.identifier.ppn638187192en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:EUROMOD Working Paper Series, Institute for Social and Economic Research (ISER), University of Essex

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