I-CUE: Improving the Capacity and Usability of EUROMOD
PRAXIS on partner EL-i finantseeritav projektis I-CUE. Projekti koordineerivad ISER (Institute for Social and Economic Research, Suurbritannia) ja the European Centre (Austria). Projekti üks eesmärke on laiendada EUROMODi, mis on Euroopa liidu riike kattev maksude-toetuste mikrosimulatsioonimudel.
Eesti, koos Ungari, Poola ja Sloveeniaga, integreeritakse EUROMODiga I-CUE projekti raames. PRAXIS teeb vajaliku taustaanalüüsi Eesti maksude ja toetuste süsteemi ja selle modelleerimise võimaluste ning aitab mikroandmete kogumisega, mis on vajalikud EUROMODi jaoks.
Projekt lõppeb 2008. aasta kevadel lõpukonverentsiga.
PRAXISe seonduvad projektid:
Tööjõupakkumise stiimulite analüüs mikrosimulatsioonimudeli abil
Peretoetuste mõju vaesuse leevendamisele. Analüüs mikrosimulatsioonimudeli abil
Tulemused
Publikatsioonid:
I-CUE Feasibility Study. Estonia-2005 tax-benefit system The objective of the present study is to describe the present tax and benefit system in the Republic of Estonia so that this information can be used as a basis of developing a EUROMOD micro-simulation model for the country. Although the emphasis is given to tax/benefit instruments currently part of the Euromod 15, some additional aspects have been included. For example, we shortly discuss indirect taxes, because changes in indirect tax policy are expected to considerably affect private households in coming years (due to energy tax rates harmonisation and abolishing VAT exemption on heating). Therefore, including indirect taxes
in the model could be of interest.
Consequently we present a detailed description of the present tax-benefit system in Estonia. In addition, the study includes a brief overview of the development of the Estonian tax-benefit rules and actual national statistics of the tax revenues and state benefit expenditures, as well as
the coverage of the benefits enabling to grasp the importance of certain taxes and benefits from the state budget perspective in the country. In addition, we point out the possibilities for simulation of discussed taxes and benefits. In case the simulation is feasible, we provide more detailed information with respect to the present policy rules.
This study also describes the availability of the data for modelling purposes. We discuss more thoroughly databases based on two various surveys, and consider the availability and data quality issues of these datasets. We also indicate the accessibility of the administrative databases necessary to conduct the validation exercise of the micro-simulation model. Moreover, we discuss briefly important modelling-related issues such as tax evasion and benefit take-up.
