DDP 716. William B. Trautman. "A Microsimulation Model of the Slovak Individual Income Tax." July 1999. 18 pp.
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This paper describes the individual income tax microsimulation model developed for the Slovak Ministry of Finance by the U.S. Treasury Department’s Office of Technical Assistance. The model is based on a sample of over 50,000 individual income tax returns and gives the Ministry the capacity to estimate the revenue and distributional effects of proposed income tax law changes. The paper discusses the development of data collection and tax analysis capacities to support the use, maintenance, and improvement of such models over time.
Keywords: tax, microsimulation, Slovakia.
JEL Subject Codes: C81, H24
William B. Trautman is a Development Associate at the Harvard Institute for International Development and a Research Fellow in the International Tax Program at the Harvard Law School. The model was developed while the author was the U.S. Treasury Department’s Tax Policy Advisor to the Slovak Ministry of Finance. The views expressed in this paper do not necessarily reflect the views of the institutions with which the author has been associated.