Mikrosimulačný model daňovo-odvodového a sociálneho systému a elasticity ponuky práce na Slovensku
Norbert Švarda
PhD thesis advisor:
Viliam Páleník
Download
PhD thesis - Full text 
Abstract:
In this thesis we introduce two microsimulation models suitable for evaluation the
impact of selected tax and transfer system policies. First, we describe the static
microsimulation model of the Slovak tax and transfer system, SIMTASK. We
achieve better income distribution representation in the input database by recalibrating
the sample weights. The improved fit is documented by validating the tax
and transfer aggregates using the new sample weights against external data. Subsequently,
we estimate a labour supply model at the extensive margin. Labour supply
elasticities are estimated for males and females separately. We find that a one
percent increase in net wage increases the probability of economic activity by 0.04
percentage points for males and 0.07 percentage points for females. Our results
show that low-skilled, low income earners and women, especially those with children
up to age of 3 are the most sensitive groups to changes in tax-benefit systems.
Finally, we perform an analysis of two hypothetical scenarios of reforms in social
system and in tax system. We find, that the reform of the social system significantly
decreases income inequality in the short term but in the same time it substantially
decreases the probability of being economically active.
References
[1] Senaj, M., Siebertova, Z., Svarda, N., Valachyova, J.: Labour force participation elasticities and the move away from a flat tax: the case of Slovakia, IZA Journal of European Labor Studies 2016 , 5(1), 19.
[2] Siebertova, Z., Svarda, N., Valachyova, J.: Improving the validity of microsimulation results: Lessons from Slovakia, International Journal of Microsimulation 2016, 9(2), pp. 77-105