SWITCH: A tax-benefit model for Ireland linked to survey and register data

Abstract

We document the development and operation of the SWITCH model, Ireland’s taxbenefit microsimulation model. Using the EUROMOD platform and process of creating an input model, we discuss adjustments to the underlying data, such as reweighting and uprating, aiming at
improving representativeness in terms of the income tax base and beneficiaries of social welfare schemes. The validation of the model with respect to a range of external sources as well as the capabilities of the model in terms of results produced is also described.
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