Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/34224 
Year of Publication: 
2007
Series/Report no.: 
IZA Discussion Papers No. 2988
Publisher: 
Institute for the Study of Labor (IZA), Bonn
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 Budzetów 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.
Document Type: 
Working Paper

Files in This Item:
File
Size
380.75 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.