Arbeitspapier

Issues arising in tax and benefit modelling: The case of family credit

Family Credit and ist successor the WFTC, have been central to the British welfare reform debate in reacent years. This debate in informed by tax benefit modelling, yet accurate modelling of Family Credit is fraught with potential problems. The main model input data are found to under-sample family credit recipients considerably, but those who it does sample seem representative of the family credit recipient population. Substantial mismatch is found between those reporting family credit receipt and those modelled as entitled. We show that regression techniques can be used to adjust model results fort he fact of non take-up, but that data constraints leave no obvious way to deal with the equally significant problem of families who receive benefit but are not modelled as entiled. The difficulties posed by the input data´s under-sampling and by the significant number of claimants without modelled entitlement lead us finally to consider the use (and the limitations) of calibrating results.

Sprache
Englisch

Erschienen in
Series: IFS Working Papers ; No. 01/17

Klassifikation
Wirtschaft
Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
Thema
Family Credit
WFTC
tax benefit
modelling
microsimulation
Steuerbegünstigung
Familienbesteuerung
Familienleistungsausgleich
Wirkungsanalyse
Großbritannien

Ereignis
Geistige Schöpfung
(wer)
Clark, Tom
McCrae, Julian
Ereignis
Veröffentlichung
(wer)
Institute for Fiscal Studies (IFS)
(wo)
London
(wann)
2001

DOI
doi:10.1920/wp.ifs.2001.0117
Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Clark, Tom
  • McCrae, Julian
  • Institute for Fiscal Studies (IFS)

Entstanden

  • 2001

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