prikaz prve stranice dokumenta Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data
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Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data
Radni materijali EIZ-a, (2022), 1; 3-52. urn:nbn:hr:213:426386
Ledić, Marko; Rubil, Ivica; Urban, Ivica

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Ledić, M., Rubil, I. i Urban, I. (2022). Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data. Radni materijali EIZ-a, (1), 3-52. Preuzeto s https://urn.nsk.hr/urn:nbn:hr:213:426386

Ledić, Marko, et al. "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data." Radni materijali EIZ-a, br. 1, 2022, str. 3-52. https://urn.nsk.hr/urn:nbn:hr:213:426386

Ledić, Marko, Ivica Rubil i Ivica Urban. "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data." Radni materijali EIZ-a br. 1 (2022): 3-52. https://urn.nsk.hr/urn:nbn:hr:213:426386

Ledić, M., Rubil, I. i Urban, I. (2022) 'Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data', Radni materijali EIZ-a, (1), str. 3-52. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:213:426386 (Datum pristupa: 19.04.2024.)

Ledić M, Rubil I, Urban I. Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data. Radni materijali EIZ-a [Internet]. 2022. [pristupljeno 19.04.2024.];(1):3-52. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:213:426386

M. Ledić, I. Rubil i I. Urban, "Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data", Radni materijali EIZ-a, br. 1, str. 3-52, 2022. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:213:426386. [Citirano: 19.04.2024.]

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Podaci o radu
Naslov (engleski)Missing top incomes and tax-benefit microsimulation: evidence from correcting household survey data using tax records data
AutorMarko Ledić https://orcid.org/0000-0002-3320-0741
AutorIvica Rubil https://orcid.org/0000-0002-9111-7313
AutorIvica Urban https://orcid.org/0000-0001-6734-2791
Autorova ustanovaEkonomski institut, Zagreb
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
Using the microsimulation model EUROMOD for Croatia, we compare the results of simulation based on the original survey data (EU-SILC) with those based on the survey data corrected using tax records data and a recent survey correction method. We show that the correction method, although it debiases inequality estimates, may not be able to correct the income structure by source if some income sources are severely under-represented. In Croatia, this is the case for income from capital, property, and contractual work. As a solution, we propose to complement the correction method with an ad hoc pre-correction procedure. The corrections bring the aggregate amount, distribution, and structure of survey income closer to those in the tax data. Consequently, the simulated fiscal instruments become more like those in the tax data. Simulation of a hypothetical tax reform shows the results based on the uncorrected data may be misleading in terms of the estimated budgetary impact and the distributional incidence of the reform.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeOstalo - Ostalo
Status objaveObjavljen
Vrsta recenzijeRecenziran
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaRadni materijali EIZ-a
Brojčani podacibr. 1, str. 3-52
e-ISSN1847-7844
URN:NBNurn:nbn:hr:213:426386
Datum objave publikacije2022
URL dokumentahttps://hrcak.srce.hr/274354
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Zaštićeno autorskim pravom.
Datum i vrijeme pohrane2023-10-05 13:37:44