(in Polish) Podatki i świadczenia w Europie - analizy z wykorzystaniem modelu EUROMOD 2400-PP3SL250
The tax and benefit microsimulation model EUROMOD was built in the late 1990s at the University of Cambridge. One of the initiators of the projet was Sir Anthony Atkinson (1944-2017). The aim of it was to create an usefull instrument - a computer program - that would allow to analyze the distributional consequences of changes in tax and benefit regulations in managable way. The distinguishing feature of the EUROMOD project is an interntational context. The model allows to compar tax and benefit systems from EU-28 countries. In the years 2004-2018, the model was developed at the University of Essex (see: https://www.euromod.ac.uk/). From 2019, it will be updated by the European Commission within the specially created unit "the Joint Research Center" in Seville. Poland has been participating in the project since 2007 (see: http://www.cenea.org.pl).
The EUROMOD model consists of two main parts - a database of persons in households and a "tax and benefit calculator". The data source for the model is the EU-SILC study conducted by EUROSTAT. "Tax-benefit and benefits calculator" is a computer program containing information on legal provisions determining the amount of disposable income. At the entrance of the model there are characteristics of people in the household along with the amount of income they earn from various sources. At the exit, rhere is the value of disposable income after taking into account social insurance, income tax and benefits (see Figari and Sutherland, International Journal of Microsimulation, 2013).
EUROMOD has been intensivley used in income distribution and labor economics studies in a span of the more than 20 years. Recently, it has been used in research related to effects of changes in tax and benefit policy on the distribution of income in the EU-28 in 2017-2018, the impact of valorisation and indexation methods on poverty measures, progressiveness of tax systems, the impact of income redistribution on welfare, fiscal effects of work-related benefits (full list on : https://www.euromod.ac.uk/publications?page=3).
The aim of the seminar is show the advantages and disadvantages of using EUROMOD while analyzing some currently hot economic issues. Examples of such issues are:
1. Labor income taxes - employees v self-employed
2. Marginal and average taxation of labor income in different countries
3. Child benefits and parents' activity on labor market
4. Income redistribution
5. The first, second, third child - how the taxation of labor changes when the new child appears in the family
6. Financial motivations to work.
The theses will be prepared on the basis of:
1. Description of the economic problem (why is the problem important? - literature review)
2. Description of the part of the tax and benefit system (e.g. family benefits system in Poland and country X)
3. Applying The "EUROMOD Hypothetical Household Tool"
4. Data simulation - generating an output dataset
5. Analysis of results (charts, indicators, ... depending on the needs)
Type of course
Learning outcomes
Knowledge:
- how to analyse the effects of tax and benefit policy using the microsimulation method
- knowledge of measures of income and financial motivation to work
Skills:
- use of "EUROMOD Hypothetical Household Tool"
- preparation of a research report
Assessment criteria
Progress in the preparation of the diploma thesis
Bibliography
Figari F., Paulus A., Sutherland H., Microsimulation and policy analysis, Handbook of Income Distribution, vol.2B, 2014
EUROMOD Working Paper Series
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: