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Simulating the Irish Tax-Transfer System in Eur6

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  • O'donoghue C

Abstract

This research note describes the principle features of the Irish tax-transfer system and describes how the system is simulated in the Irish module in Eur6. Eur6 is a prototype 6 country integrated tax-benefit microsimulation model which has been constructed as part of the EUROMOD project. A three country subset has been used for a number of policy analyses described in Bourguignon et al., (1997). The Irish module is based on the Survey of Income Distribution, Poverty and Use of State Services, collected by the Economic and Social Research Institute (ESRI) in 1987. The module simulates taxes, social insurance contributions, both employee and employer, child benefits and social assistance benefits. Other incomes are taken from the survey. Although the survey used is taken from 1987, analyses using the module are for 1994. In order to do this, an uprating procedure is used, based on the one used by the Irish static microsimulation model, SWITCH (See Callan et al., 1996 for a description.) In addition a procedure is used to account for over-estimation of taxes from the self-employed sector (described in Callan, 1991). The unit of analysis used in the Irish module of Eur6 is primarily the family unit, but results can be aggregated to the household level. The income unit used is weekly income. The module like the other modules of Eur6 has been programmed using Visual Basic for Applications and EXCEL spreadsheets (See Bourguignon et al. 1998 for a description of the process)

Suggested Citation

  • O'donoghue C, 1998. "Simulating the Irish Tax-Transfer System in Eur6," Microsimulation Unit Research Notes MU/RN/26, Microsimulation Unit at the Institute for Social and Economic Research.
    • Handle: RePEc:ese:msimrn:mu/rn/26
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    1. Callan, Tim & O'Neill, Ciarán J. & O'Donoghue, Cathal, 1995. "Supplementing Family Income," Research Series, Economic and Social Research Institute (ESRI), number PRS23.
    2. Callan, Tim, 1991. "Income Tax and Welfare Reforms: Microsimulation Modelling and Analysis," Research Series, Economic and Social Research Institute (ESRI), number GRS154.
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    1. Kilgarriff, Paul & Charlton, Martin & Foley, Ronan & O'Donoghue, Cathal, 2019. "The impact of housing consumption value on the spatial distribution of welfare," Journal of Housing Economics, Elsevier, vol. 43(C), pages 118-130.
    2. Alfredo Serrano Mancilla, 2001. "Análisis de los efectos redistributivos del IVA español en la última década," Working Papers wp0110, Department of Applied Economics at Universitat Autonoma of Barcelona.

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