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The non-behavioral module of the italian microsimulation model econlav

Author

Listed:
  • Angela Cipollone
  • Manuela Coromaldi
  • Nicola Curci
  • Giuseppe De Luca
  • Domenico De Palo

Abstract

This paper presents the non-behavioral module of EconLav, a new microsimulation model of the Italian tax-benefit system which is coordinated by ISFOL with the support of the Ministry of Economy and Finance and the Ministry of Labor. First, we describe a number of data quality issues which often arise in the development of a microsimulation model and the strategies adopted to cope with these issues. Then, we discuss the most important features of our model including estimation of incomes from work hidden to tax authorities, simulation of accounting rules embedded in the Italian tax-benefit system, software implementation and other relevant computational issues. Model's performances are assessed by comparing weighted predictions of the main tax aggregates with the corresponding figures from administrative tax data. Furthermore, we use the non-behavioral module of EconLav to compute marginal effective tax rates (METRs) for different groups of the Italian population.

Suggested Citation

  • Angela Cipollone & Manuela Coromaldi & Nicola Curci & Giuseppe De Luca & Domenico De Palo, 2013. "The non-behavioral module of the italian microsimulation model econlav," Working Papers 2, Department of the Treasury, Ministry of the Economy and of Finance.
    • Handle: RePEc:itt:wpaper:wp2013-2
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    File URL: http://redazionecms.tesoro.it/modules/documenti_it/analisi_progammazione/working_papers/WP_N_2-2013.pdf
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    Cited by:

    1. Davide Azzolini & Martina Bazzoli & Silvia De Poli & Carlo Fiorio & Samuele Poy, 2017. "Developing and Validating Regional Microsimulation Models. TREMOD: The Tax-Benefit Model of the Italian Province of Trento," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 5-33.

    More about this item

    Keywords

    Microsimulation models; tax-benefit system; policy evaluation; policy design; data quality issues; marginal effective tax rates;
    All these keywords.

    JEL classification:

    • C42 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: Special Topics - - - Survey Methods
    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D10 - Microeconomics - - Household Behavior - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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