Tax simulation in the SHP

Détails

Ressource 1Télécharger: BIB_7BF7909EADA9.P001.pdf (306.56 [Ko])
Etat: Serval
Version: Final published version
ID Serval
serval:BIB_7BF7909EADA9
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Tax simulation in the SHP
Périodique
SHP Working Paper
Auteur(s)
Kuhn Ursina, Schmid Flurina
Statut éditorial
Publié
Date de publication
2009
Numéro
4_09
Pages
1-14
Langue
anglais
Résumé
This paper describes a simulation package designed to estimate the annual income taxes paid by respondents of the Swiss Household Panel (SHP). In Switzerland, the 26 cantons have their own tax system. Additionally, tax levels vary between the over 2000 municipalities and over time. The simulation package takes account of this complexity by building on existing tables on tax levels which are provided by the Swiss Federal Tax Administration Office. Because these are limited to a few types of households and only 812 municipalities, they have to be extended to cover all households and municipalities. A further drawback of these tables is that they neglect several deductions. The tax simulation package fills this gap by taking additionally account of deductions for children, double-earner couples, third pillar and support for dependent persons according to cantonal legislation. The resulting variable on direct taxes not only serves to calculate household income net of taxes, but can also be a variable for analysis by its own account.
Création de la notice
20/04/2010 17:25
Dernière modification de la notice
03/03/2018 18:36
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