SWITCH：与调查和登记数据相关的爱尔兰税收优惠模型

Q3 Social Sciences International Journal of Microsimulation Pub Date : 2023-04-30 DOI:10.34196/ijm.00275

C. Keane, Karina Doorley, Theano Kakoulidou, Seamus O’malley

{"title":"SWITCH：与调查和登记数据相关的爱尔兰税收优惠模型","authors":"C. Keane, Karina Doorley, Theano Kakoulidou, Seamus O’malley","doi":"10.34196/ijm.00275","DOIUrl":null,"url":null,"abstract":"This paper describes the development and operation of the SWITCH model, a tax-benefit microsimulation model for Ireland which is linked to survey and register data. SWITCH is based on the EUROMOD platform but has important advantages over the Irish component of EUROMOD, including a “current income” concept, detailed information on benefit receipt in the underlying data and the modelling of non- cash benefits. We discuss the process of creating an input dataset, including reweighting and uprating. We validate the model’s simulation of the income distribution with respect to a range of external sources and suggest future improvements","PeriodicalId":37916,"journal":{"name":"International Journal of Microsimulation","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"SWITCH: A Tax-Benefit Model for Ireland Linked to Survey and Register Data\",\"authors\":\"C. Keane, Karina Doorley, Theano Kakoulidou, Seamus O’malley\",\"doi\":\"10.34196/ijm.00275\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This paper describes the development and operation of the SWITCH model, a tax-benefit microsimulation model for Ireland which is linked to survey and register data. SWITCH is based on the EUROMOD platform but has important advantages over the Irish component of EUROMOD, including a “current income” concept, detailed information on benefit receipt in the underlying data and the modelling of non- cash benefits. We discuss the process of creating an input dataset, including reweighting and uprating. We validate the model’s simulation of the income distribution with respect to a range of external sources and suggest future improvements\",\"PeriodicalId\":37916,\"journal\":{\"name\":\"International Journal of Microsimulation\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-04-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Microsimulation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.34196/ijm.00275\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Microsimulation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.34196/ijm.00275","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}

引用次数: 3

摘要

本文描述了SWITCH模型的开发和运行，SWITCH模型是爱尔兰的一个税收优惠微观模拟模型，与调查和登记数据相关。SWITCH基于EUROMOD平台，但与EUROMOD的爱尔兰部分相比具有重要优势，包括“当前收入”概念、基础数据中关于福利接收的详细信息以及非现金福利的建模。我们讨论了创建输入数据集的过程，包括重新加权和上调。我们验证了该模型对一系列外部来源的收入分配的模拟，并提出了未来的改进建议

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文

微信好友朋友圈 QQ好友复制链接

本刊更多论文

SWITCH: A Tax-Benefit Model for Ireland Linked to Survey and Register Data

This paper describes the development and operation of the SWITCH model, a tax-benefit microsimulation model for Ireland which is linked to survey and register data. SWITCH is based on the EUROMOD platform but has important advantages over the Irish component of EUROMOD, including a “current income” concept, detailed information on benefit receipt in the underlying data and the modelling of non- cash benefits. We discuss the process of creating an input dataset, including reweighting and uprating. We validate the model’s simulation of the income distribution with respect to a range of external sources and suggest future improvements

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Microsimulation Mathematics-Modeling and Simulation

CiteScore

0.80

自引率

0.00%

发文量

期刊介绍： The IJM covers research in all aspects of microsimulation modelling. It publishes high quality contributions making use of microsimulation models to address specific research questions in all scientific areas, as well as methodological and technical issues. IJM concern: the description, validation, benchmarking and replication of microsimulation models; results coming from microsimulation models, in particular policy evaluation and counterfactual analysis; technical or methodological aspect of microsimulation modelling; reviews of models and results, as well as of technical or methodological issues.