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Mikrosymulacyjny model podatkowo-zasiłkowy Ministerstwa Finansów – dokumentacja

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Abstract

Niniejsze opracowanie stanowi dokumentację mikrosymulacyjnego modelu podatkowo-zasiłkowego Ministerstwa Finansów. Jest to model statyczny, uzupełniony o pewne elementy behawioralne. Model może być wykorzystywany do analizy zmian w zakresie przepisów dotyczących opodatkowania i oskładkowania dochodów osób fizycznych, świadczeń rodzinnych i opiekuńczych (przysługujących na podstawie ustawy o świadczeniach rodzinnych), świadczeń z pomocy społecznej (przysługujących na podstawie ustawy o pomocy społecznej) oraz podatku VAT. W opracowaniu omówiony został schemat modelu, przyjęte założenia, dopasowanie generowanych symulacji do danych rzeczywistych oraz przykładowe jego zastosowania.

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  • Konopczak, Karolina & Skibicki, Jakub, 2012. "Mikrosymulacyjny model podatkowo-zasiłkowy Ministerstwa Finansów – dokumentacja," MF Working Papers 33, Ministry of Finance in Poland.
    • Handle: RePEc:ris:mfplwp:0033
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    1. Małgorzata Latuszynska & Shivan Fate, 2019. "A Hybrid Simulation Approach to Modelling the Impact of Public Interventions on Poverty," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 347-363.

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    More about this item

    Keywords

    mikrosymulacje; ocena skutków regulacji; polityka podatkowo-zasiłkowa;
    All these keywords.

    JEL classification:

    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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