(in Polish) Podatki i świadczenia w Europie - analizy z wykorzystaniem modelu EUROMOD

General data

Course ID:	2400-PP3SL250
Erasmus code / 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) Economics The ISCED (International Standard Classification of Education) code has been designed by UNESCO.
Course title:	(unknown)
Name in Polish:	Podatki i świadczenia w Europie - analizy z wykorzystaniem modelu EUROMOD
Organizational unit:	Faculty of Economic Sciences
Course groups:
ECTS credit allocation (and other scores):	(not available) Basic information on ECTS credits allocation principles: the annual hourly workload of the student’s work required to achieve the expected learning outcomes for a given stage is 1500-1800h, corresponding to 60 ECTS; the student’s weekly hourly workload is 45 h; 1 ECTS point corresponds to 25-30 hours of student work needed to achieve the assumed learning outcomes; weekly student workload necessary to achieve the assumed learning outcomes allows to obtain 1.5 ECTS; work required to pass the course, which has been assigned 3 ECTS, constitutes 10% of the semester student load. view allocation of credits
Language:	Polish
Type of course:	B.Sc. seminars
Short description:	The seminar is intended for third year students of bachelor studies interested in analyzing the effects of changes in social insurance, tax and benefit regulations. Examples are: changes in PIT tax rates, tax allowance, means-tested and universal family benefits, indexation of income criteria for family benefits, tax relief for raising a child. The aim of the seminar is to make students familiar with analyzing the effects of tax and benefit policy using a microsimulation approach. The tool used at the seminar will be "EUROMOD Hypothetical Household Tool" (https://www.euromod.ac.uk/publications/euromod-hypothetical-household-tool-hhot-%E2%80%93-user-manual).
Full description:	The tax and benefit microsimulation model EUROMOD was built in the late 1990s at the University of Cambridge. One of the initiators of the projet was Sir Anthony Atkinson (1944-2017). The aim of it was to create an usefull instrument - a computer program - that would allow to analyze the distributional consequences of changes in tax and benefit regulations in managable way. The distinguishing feature of the EUROMOD project is an interntational context. The model allows to compar tax and benefit systems from EU-28 countries. In the years 2004-2018, the model was developed at the University of Essex (see: https://www.euromod.ac.uk/). From 2019, it will be updated by the European Commission within the specially created unit "the Joint Research Center" in Seville. Poland has been participating in the project since 2007 (see: http://www.cenea.org.pl). The EUROMOD model consists of two main parts - a database of persons in households and a "tax and benefit calculator". The data source for the model is the EU-SILC study conducted by EUROSTAT. "Tax-benefit and benefits calculator" is a computer program containing information on legal provisions determining the amount of disposable income. At the entrance of the model there are characteristics of people in the household along with the amount of income they earn from various sources. At the exit, rhere is the value of disposable income after taking into account social insurance, income tax and benefits (see Figari and Sutherland, International Journal of Microsimulation, 2013). EUROMOD has been intensivley used in income distribution and labor economics studies in a span of the more than 20 years. Recently, it has been used in research related to effects of changes in tax and benefit policy on the distribution of income in the EU-28 in 2017-2018, the impact of valorisation and indexation methods on poverty measures, progressiveness of tax systems, the impact of income redistribution on welfare, fiscal effects of work-related benefits (full list on : https://www.euromod.ac.uk/publications?page=3). The aim of the seminar is show the advantages and disadvantages of using EUROMOD while analyzing some currently hot economic issues. Examples of such issues are: 1. Labor income taxes - employees v self-employed 2. Marginal and average taxation of labor income in different countries 3. Child benefits and parents' activity on labor market 4. Income redistribution 5. The first, second, third child - how the taxation of labor changes when the new child appears in the family 6. Financial motivations to work. The theses will be prepared on the basis of: 1. Description of the economic problem (why is the problem important? - literature review) 2. Description of the part of the tax and benefit system (e.g. family benefits system in Poland and country X) 3. Applying The "EUROMOD Hypothetical Household Tool" 4. Data simulation - generating an output dataset 5. Analysis of results (charts, indicators, ... depending on the needs)
Bibliography:	Figari F., Paulus A., Sutherland H., Microsimulation and policy analysis, Handbook of Income Distribution, vol.2B, 2014 EUROMOD Working Paper Series
Learning outcomes:	Knowledge: - how to analyse the effects of tax and benefit policy using the microsimulation method - knowledge of measures of income and financial motivation to work Skills: - use of "EUROMOD Hypothetical Household Tool" - preparation of a research report
Assessment methods and assessment criteria:	Progress in the preparation of the diploma thesis

This course is not currently offered.

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