Uniwersytet Warszawski, Wydział Nauk Ekonomicznych - Centralny System Uwierzytelniania
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Income taxes and benefits in the European Union (analyzes using the micro-simulation approach)

Informacje ogólne

Kod przedmiotu: 2400-ZEWW879
Kod Erasmus / ISCED: 14.3 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0311) Ekonomia Kod ISCED - Międzynarodowa Standardowa Klasyfikacja Kształcenia (International Standard Classification of Education) została opracowana przez UNESCO.
Nazwa przedmiotu: Income taxes and benefits in the European Union (analyzes using the micro-simulation approach)
Jednostka: Wydział Nauk Ekonomicznych
Grupy:
Punkty ECTS i inne: 3.00 Podstawowe informacje o zasadach przyporządkowania punktów ECTS:
  • roczny wymiar godzinowy nakładu pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się dla danego etapu studiów wynosi 1500-1800 h, co odpowiada 60 ECTS;
  • tygodniowy wymiar godzinowy nakładu pracy studenta wynosi 45 h;
  • 1 punkt ECTS odpowiada 25-30 godzinom pracy studenta potrzebnej do osiągnięcia zakładanych efektów uczenia się;
  • tygodniowy nakład pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się pozwala uzyskać 1,5 ECTS;
  • nakład pracy potrzebny do zaliczenia przedmiotu, któremu przypisano 3 ECTS, stanowi 10% semestralnego obciążenia studenta.

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Język prowadzenia: angielski
Rodzaj przedmiotu:

nieobowiązkowe

Skrócony opis:

How is the distribution of household disposable income affected by changes in personal income tax and social security contributions ? How do such changes affect the financial incentives to work? Would it be more profitable for people to work if the tax and benefit system from one country were "transferred" to another? Are wages in one country are more taxed than in other country? Are benefits for raising children in one country are higher than in another one

There are various solutions concerning taxation of labor income in the European Union countries. Usually it includes social insurance contributions, general health insurance and personal income tax. Benefit instruments are also vary across the EU countries. For example, in Poland they include family benefits, nursing benefits, housing allowance and social assistance benefits.

Pełny opis:

The basic tool used while describing tax and benefit system is a budget constraint. The budget constraint is a relation between gross wage and disposable income. Very often the relation is non-linear and sometimes non-continuous. It may depend on employee's family or household characteristics. For example , labor income of single parents may be less taxed than singles. Couples with children may pay lower taxes than childless couples. Young people may be eligible to extra tax credits. All these makes identification of beneficiaries of the tax and benefit system, i.e., people whose disposable income is higher than the gross wage, very difficult. Microsimulation model helps to find out how the relationship between "what I earn" (gross salary) and "what is my disposable income" changes with gross salary and the characteristics of the household (e.g. number of children and their age, number of people in the household, marital status).

The tax and benefit microsimulation model consists of three parts: coded as programing functions tax and benefit rules, a model database build using large and representative household survey, and documentation describing a model and the regulatory system. The first tax and benefit microsimulation models were developed in the late 1980s. They were used to analyze the effects of changes in tax and benefit regulations on income inequality. Initially, static and non-behavioral approach was used to:

1. compare the impact of tax and benefit solutions applied in different countries on income inequality at household level and financial incentives to work,

2. analysis of effects of introduced (ex-post) or planned (ex-ante) tax and benefit changes on the distribution of disposable income of households and their fiscal costs

Currently, tax-benefit models are used in behavioral and dynamic models, too. In the seminar we will use only the static approach.

In the first part of the course short "theoretical" introduction about the models and their applications will be given. The second part will be on model framework and its documentation. In this part the "modeldata set" will be introduced and some time will be spent discussing EU-SILC database. In the third of the course we will use the EUROMOD to simulate budget constraints for selected countries using HHoT modelu.

Literatura:

Bourguignon, Francois, and Amedeo Spadaro. “Microsimulation as a Tool for Evaluating Redistribution Policies”. The Journal of Economic Inequality 4, no. 1 (April 2006) : 77-106.

Callan, Tim, and Holly Sutherland. “The Impact of Comparable Policies in European Countries : Microsimulation Approaches”. European Economic Review, 41, no. 3-5 (April 1997) : 627-33.

Figari F., Paulus A., Sutherland H., Microsimulation and Policy Analysis, in A. B. Atkinson and F. Bourguignon (ed.), the Handbook of Income Distribution, Volume 2

Morawski L., Domitrz A., Subjective approach to poverty in Poland – implications for social policy, Statistics in Transition new series, September, Vol. 18, No. 3, pp. 271–290, DOI 10. 21307, 2017

Morawski L., Semeniuk A., Polityka podatkowo-świadczeniowa w Polsce w latach 2006-2010 a wartości wskaźników zróżnicowania dochodów - analiza dekompozycyjna z wykorzystaniem modelu mikrosymulacyjnego, Gospodarka Narodowa, 3, 2013 (na podstawie pracy magisterskiej)

Myck M., Domitrz A., Morawski L., Semeniuk A., Financial incentives to work in the context of a complex reform package and growing wages: the Polish experience 2005–2011, Baltic Journal of Economics, vol.15, bo.2, 2015,

Orcutt, Guy H. “A New Type of Socio-Economic System”. The Review of Economics and Statistics 39, no. 2 (1957) : 116-23.

Orcutt, Guy H. “Simulation of Economic Systems”. The American Economic Review 50, no. 5 (1960) : 894-907.

Sutherland, Holly. “Constructing a Tax-Benefit Model : What Advice Can One Give ?” Review of Income and Wealth 37, no. 2 (June 1991) : 199-219

Efekty uczenia się:

Skills:

1. The student is able to prepare a data set on the basis of unit data provided by Eurostat.

2. The student is able to describe the variables in the data set.

3. The student is able to perform a statistical descriptive analysis of variables in the database.

4. The student is able to collect and work out the literature on the selected topic.

Symbols of the Ministry of Science and Higher Education: S1A_U01, S1A_U02, S1A_U03, S1A_U04, S1A_U09

Social competence:

1. The student understands the necessity of confronting the theory with empirical data

2. The student understands the limitations resulting from imperfect data sets

3. The student knows how to work in a team, is able to plan an empirical study and jointly prepare a report presenting the results of this research

MNiSW codes: S2A_K01, S2A_K02, S2A_K03

Metody i kryteria oceniania:

1. In-class test at the end of the course based on material from the first and second part of the course

2. An essay (about 15 pages) based on simulated budget constraints

3. A 15-minute presentation

It is advisable to work in a group of two people.

Zajęcia w cyklu "Semestr zimowy 2022/23" (w trakcie)

Okres: 2022-10-01 - 2023-01-29
Wybrany podział planu:


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Konwersatorium, 30 godzin więcej informacji
Koordynatorzy: Leszek Morawski
Prowadzący grup: (brak danych)
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Zaliczenie na ocenę
Konwersatorium - Zaliczenie na ocenę
Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Uniwersytet Warszawski, Wydział Nauk Ekonomicznych.
ul. Długa 44/50
00-241 Warszawa
tel: +48 22 55 49 126 https://www.wne.uw.edu.pl/
kontakt deklaracja dostępności USOSweb 6.8.1.0-1 (2023-01-18)