Advanced Search
MyIDEAS: Login to save this article or follow this journal

The siena microsimulation model (sm2) for net-gross conversion of eu-silc income variables

Contents:

Author Info

  • Gianni Betti

    ()
    (University of Siena, P.zza S. Francesco, 7, 53100 Siena, Italy)

  • Gabriella Donatiello

    ()
    (ISTAT, Via RavĂ , 150, 00142 Roma, Italy)

  • Vijay Verma

    ()
    (University of Siena, P.zza S. Francesco, 7, 53100 Siena, Italy)

Abstract

In interview surveys collecting information on personal income, the respondents may report income amounts as gross or net of taxes and other deductions. These data must be made homogenous before use for analysis, especially when undertaking comparisons across population groups and countries. The Siena Microsimulation Model (SM2) has been developed as a practical tool providing a robust and convenient procedure for the conversion between net and gross forms of household income. In this paper we describe the logic and structure of the SM2. Starting from data on household and personal income given in different forms, and on the basis of the prevailing tax regime in a country, the SAS routines of the model are designed to estimate full information on income by component, with a breakdown of gross amounts into taxes, social insurance contributions of various types, and net income. Given this specific purpose, SM2 is not meant to be an alternative to general tax-benefit simulation models, but as a complementary tool which those models can usefully exploit. The usefulness of SM2, of course, goes beyond these specific objectives. The distinguishing feature of SM2 is that it can handle diverse tax-benefit regimes using a common logic and a standard set of procedures making it particularly useful for multi-country comparative application; these are explained in the paper in some detail. The immediate context for the development of SM2 has been the requirements of EU-SILC (EU Statistics on Income and Living Conditions). Recently SM2 has been implemented for Italy based on EU-SILC data. The application and some results from it are described. Applications have also been developed for France, Spain and Greece. Selected aspects of these applications are illustrated for France and Spain.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://ima.natsem.canberra.edu.au/IJM/V4_1/Volume%204%20Issue%201/3_BETTI_def.pdf
Download Restriction: no

Bibliographic Info

Article provided by Interational Microsimulation Association in its journal International Journal of Microsimulation.

Volume (Year): 4 (2011)
Issue (Month): 1 ()
Pages: 35-53

as in new window
Handle: RePEc:ijm:journl:v:4:y:2011:i:1:p:35-53

Contact details of provider:
Web page: http://ima.natsem.canberra.edu.au/index.htm

Related research

Keywords: ECHP; EU-SILC; household income; income components; income surveys; Italian fiscal system; net-gross conversion; SM2; taxable income;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. repec:ese:emodwp:em5-13 is not listed on IDEAS
  2. Lidia Ceriani & Carlo V. Fiorio & Chiara Gigliarano, 2013. "The importance of choosing the data set for tax-benefit analysis," International Journal of Microsimulation, Interational Microsimulation Association, vol. 1(6), pages 86-121.
  3. Gabriella Donatiello & Gianni Betti & Paolo Consolini, 2012. "The Construction of Gross Income Variables of Eusilc (Eu Statistics on Income and Living Conditions) in Italy: A Mixed Strategy Using Microsimulation and Administrative Data," Department of Economics University of Siena 652, Department of Economics, University of Siena.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:ijm:journl:v:4:y:2011:i:1:p:35-53. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gijs Dekkers).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.