Maintaining and Updating POLIMOD

Maintaining and Updating POLIMOD Lavinia Mitton and Holly Sutherland August 1999

Introduction ................................................................................................................ 2 1. The POLIMOD micro-data base......................................................................... 2 1.1 Accessing the data ............................................................................................ 2 1.1.1 MIMAS how to access................................................................................... 3 1.1.2 CD-ROM how to access ................................................................................ 6 1.2 The SAS program to derive POLIMOD variables............................................ 6 2. POLIMOD parameter files .................................................................................. 8 2.1 File types ............................................................................................................ 8 2.2 P9900.PAR: Policy parameters...................................................................... 10 2.3 NEWP990.PAR: Additional policy parameters.......................................... 10 2.4 B978.BAS: Tax base (and other income assessments)................................ 10 2.5 E990a.PAR: Indirect tax policy parameters ................................................ 11 2.6 LT956990.PAR: Local tax parameters .......................................................... 11 2.7 PRI_990.PAR: Retail prices............................................................................ 12 2.8 ADJ95990.ADJ: Updating from the data year to the policy year............. 12 2.9 CONTROL.DAT: Global parameters........................................................... 12 2.10 TAKEUP.DAT: Level of take-up ................................................................ 13 3. Annual and other changes to the POLIMOD program ................................ 13 4. Distributional output.......................................................................................... 13 5. Installing and running POLIMOD .................................................................. 13

Introduction The purpose of this paper is to describe the process of maintaining and updating POLIMOD. It is mainly intended as a reference document, internal to the Microsimulation Unit. However, it may be of wider interest (a) as background information for POLIMOD users or (b) as a guide to all the processes, for prospective builders of tax-benefit models. The intention is to be as general as possible. However, specific details are provided for 1995/6 data and the policy year 1999/2000. Programs, documents and spreadsheets mentioned are stored on Lavinia’s PC and copies are available on network directory N:/DAE/mu-share/maintaining polimod. Programs which were run via telnet are copied onto the network directory and on Lavinia’s PC in the directory C:/lavinia/MIMAS. Chart 1 (overleaf) shows the tasks involved in creating and maintaining the files used by POLIMOD. The processes of accessing the FES data and deriving the POLIMOD variables are covered in more detail in Section 1 of this document. Sections 2 deals with the policy parameter files, updating parameter files and global parameter files. Section 3 covers maintenance and updating of the POLIMOD program itself and Section 4 covers POLIMOD output.

1. The POLIMOD micro-data base The task of creating the input data set for POLIMOD is an occasional one and carried out depending on resources, but generally undertaken every 4-5 years. 1.1 Accessing the data The data source for POLIMOD is the Family Expenditure Survey (FES). Permission to use this data has to be sought from the Data Archive at Essex University (web address: http://dawww.essex.ac.uk/). The original data source, the FES variables, are accessed either a) from MIMAS via telnet, or b) from a CD-ROM locally. The POLIMOD variables are next created using SAS, either a) through MIMAS via telnet, or b) using SAS for Windows on a local PC, depending on how the data are accessed. Instructions on both methods follow.

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Access FES data Chart 1. Overview of inputs to POLIMOD Other sources of data

Variable derivation

Policy parameters before

after

POLIMOD micro-data base

Global parameters

Updating parameters

Tax-benefit calculations

Revenue cost

Distributional output

1.1.1 MIMAS how to access One way of accessing the data is to use a service provided by Manchester University Computing (MCC), called MIMAS. Potential users first need to register with MCC to obtain a userid and password. Users contact their site representative for an application form. More information on registration is available from the MIMAS web site at: http://www.mimas.ac.uk/.

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To use the service, use telnet to connect to irwell.mcc.ac.uk. Irwell is the name of the machine at Manchester. It is a UNIX system. Having logged in you type bash at the $ prompt. This activates the ‘bash shell’ which enables you to use the backspace key and to use the arrow keys to recall previously submitted commands. MCC supplies and introductory guide and a card which lists useful UNIX commands. Directory Structure This diagram shows the directory structure on irwell. emlm228 and emhs117 are individual users. emmicro is a filespace accessible by all members of the Microsimulation Unit so that data can be shared. home

emlm228

emhs117

emmicro

other users ...

(sub-directories ...)

A user will only be able access data directly from the FES dataset from within their own user filespace. However, once variables have been extracted to a SAS dataset that dataset can be copied across to emmicro to save space.

Accessing the year of data and the particular variables you need is done by issuing commands and writing and submitting a SIR program. MCC runs courses on SIR and makes available notes on how to use it. In ‘interactive mode’, SIR has a menu-driven system which allows you to explore what variables are available. To access the data itself SIR ‘batch mode’ is used. The 3 SIR programs which were used to access the 1995/6 variables are: ~emlm228/FES9596/DATA/fes9596d.sir (derived variables) ~emlm228/FES9596/DATA/fes9596r.sir (raw variables) ~emlm228/FES9596/EXPEND/exp9596.sir (expenditure variables)

Open and edit the program with the ‘joe’ editor. MCC supplies a card with information on how to use the ‘joe’ editor. Having specified which variables you want, the program is submitted with the command: bash$

fes filename

/db=fes9596 /ba

Note that the position of the spaces before the backslash is important. For FES 1995/6 data, there are 2 separate databases – one for the raw variables and one for the derived variables. The command to access the raw variables is: bash$

fes filename

/db=fes9596r /ba

However, for some data years there is one database only of both raw and derived variables. It is possible that the first time a user tries to run a SIR program, an error message will appear because the terminal is not emulating a vt100. If this happens type the following: 4

bash$

export TERM=vt100

The log of the SIR extraction is written to a file called stdout. This is viewed by typing: bash$

joe stdout

The SIR extraction creates a file called data.dat, for example. This is converted to a SAS dataset using the following commands bash$ bash$

sir2sas data.sas sas data

These last two steps need to be repeated for every data file created by the SIR program. A SAS dataset with the name data.ssd01 will be created. At this point data.dat, data.sas, data.sas~ and data.log may be deleted to save space. Further information can be found in the notes on SIR provided by MCC. File Management When a user is registered on irwell, their userid is assigned to a group for file mangement purposes. Members of the Microsimulation Unit are members of the emmicro group. File access permissions on irwell can be changed at three levels of access, read or copy (r), write or edit (w) and execute (x), and for three classes of user , the owner (u), the group (g) and all others (o). When you get a listing of files using ls –l, file permissions are shown in the following way: total 480 drwxr-xr-x drwxr-xr-x -rw-------rw-------rwxr-----

2 2 1 1 1

emlm228 emlm228 emlm228 emlm228 emlm228

emmicro emmicro emmicro emmicro emmicro

8192 8192 77868 5713 51501

Jul Jun Mar Mar Apr

21 12:13 DATA 17 16:28 EXPEND 30 1998 inc956.log 30 1998 inc956.lst 15 1998 inc956.sas

The ‘d’ in the first column indicates that it is a directory; the following nine characters indicate accesss permission for the file (read, write, execute) and are show in the order owner, group, other. Hyphens denote lack of permission. emlm228 denotes the owner, and emmicro the group under which the files were created. To give permission for the group to access a file, the syntax is: bash$ chmod g+w (or +r,+x) filename To change the group assignment of a file, the syntax is: bash$ chgrp groupid filename When sharing data or program files among users it is important that file access privileges have been set up correctly. Otherwise, programs will not run. Shared files need to be assigned to emmicro group and the group needs to have read, write or execute permission, as appropriate. Directories and sub-directories containing the shared files also need correct group assignment and permissions.

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The SAS datasets created for use in the derivation were ~emmicro/FES9596/DATA/hou_d.ssd01 (household-level derived variables) ~emmicro/FES9596/DATA/hou_r.ssd01 (household-level raw variables) ~emmicro/FES9596/DATA/per_d.ssd01 (person-level derived variables) ~emmicro/FES9596/DATA/per_r.ssd01 (person-level raw variables) ~emmicro/FES9596/EXPEND/exp956h.ssd01 (household-level expenditure variables) ~emmicro/FES9596/EXPEND/exp956p.ssd01 (person-level expenditure variables)

Note that the SAS datasets were copied from ~emlm228/FES9596/DATA to ~emmicro/FES9596/DATA, which is the Microsimulation Unit shared space. 1.1.2 CD-ROM how to access As an alternative to accessing the data via MIMAS, the Data Archive may supply the variables on a CD-ROM. If the data has been requested in SAS format, SAS transport files would usually be supplied by the Data Archive. The instructions provided by the Archive should be followed to convert SAS transport files to SAS datasets and save them to a local hard drive using the SAS 'export engine’. As a general point, note that SAS datasets (suffix .ssd01, .sd2) are corrupted when copied across machines, so they need converting to SAS transport files (suffix .xpt) for copying. POLIMOD

variables would then be derived using SAS for Windows.

Downloading data from MIMAS Sometimes a user may want to bring down a SAS dataset from MIMAS to use locally on a PC with SAS for Windows. To download a SAS dataset, it must first be coverted to a SAS transport file. An example of a program to convert a dataset is: ~emmicro/FES9596/EURMOD/eurxprt.sas The SAS transport file can be FTP’d in binary mode and is coverted back to a SAS dataset in SAS for Windows using another similar program.

1.2 The SAS program to derive POLIMOD variables The main body of the SAS program to derive the POLIMOD variables will be the same whether the derivation is done on MIMAS or locally. The main difference between the two programs would be referencing of the SAS datasets and external files. MCC run courses and have available guides on how to use both SAS on MIMAS and SAS for Windows. For the FES 1995/6 data MIMAS was used. The relevant programs are ~emmicro/FES9596/inc956a.sas (income and characteristics variables) ~emmicro/FES9596/EXPEND/exp956.sas (expenditure variables)

The derivation was done within the emmicro filespace. This is because the SAS datasets had been moved into emmicro.

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The transformations of the FES variables to create POLIMOD input are documented in Microsimulation Unit Research Notes MU/RN/28 (income and characteristics variables) and MU/RN/29 (expenditure variables). In addition to FES variables, three files of non-FES data were used within the programs: self-employment income index, mortgage rates and weights. • Self-employment income index, used to derive variable ‘seinc’. ~emmicro/FES9596/DATA/seindex.txt This file is used to update self-employment income from the last year of accounts available to 1995/6. It was created from Excel spreadsheet C:/lavinia/polimod/self-emp/seindex.xls The data sources used are documented within the spreadsheet. • Mortgage rates, used to derive variable ‘grossmi’. ~emmicro/FES9596/DATA/mortrat.txt This text file was created from Excel spreadsheet C:/lavinia/polimod/mortgage/mortrat.xls The data sources used are documented within the spreadsheet. • Weights, used to derive variable ‘fuwt’. ~emmicro/FES9596/DATA/f9596pop.txt This file contains family weights for grossing up the FES data sample to be represenatative of the whole population. Weights are created using ONS population totals and the FES count. The text file was created from Excel spreadsheet C:/lavinia/polimod/grossing/grossing.xls The data sources used are documented within the spreadsheet.

The POLIMOD variables were output as 4 ASCII files, one each at the person, family and household level, and a household-level expenditure data file. The ASCII files were output to: ~emhs117/fes9596/per956b.dat ~emhs117/fes9596/fam956b.dat ~emhs117/fes9596/hou956b.dat ~emhs117/fes9596/exp956.dat

These were then FTP’d to a local machine for input into POLIMOD. Summary statistics on the income and characteristics variables are documented in Microsimulation Unit Research Note MU/RN/28. Note that corrections or revisions of the data files lead to the last character of the file name changing to the next letter in the alphabet (e.g. the next revision of the person-level data would be named per956c.dat). The data file names are hard-wired into the POLIMOD program C-code so that any particular version of POLIMOD can only access a particular version of each year’s micro database. A further data file (hwt956.dat) is created locally using ‘fuwt’, the family unit grossing-up weight. This is converted into a household-level weight using Joanna Gomulka’s software.

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Grossing-up weights The local file is hwt956.dat and is created from input file fuwt956.dat (which can either be created on MIMAS at the same time as the main data files or extracted from fam956b.dat after it has been downloaded). This file contains a serial number, household id, id of family unit and fuwt. Also required are the population totals used in the SAS construction of ‘fuwt’. For 1995/6 Joanna’s DOS version of the program was used (she has a superior, more flexible Windows version, but the DOS version is set up to do exactly what is needed to produce household weights from family unit weights). This is in C:/grossing on Holly’s machine. See note.wp in that directory for instructions. (This directory is copied into N:/dae/mushare/maintaining polimod/grossing) The datafiles are stored in a directory C:\polimod\data956. This location is hardwired into the program C-code, so needs to be the same for any installation of POLIMOD.

2. POLIMOD parameter files 2.1 File types There are three types of parameter files: 1. Policy parameter files which must be updated each time policy changes (and which may need to be added-to if policy changes or the policy options in POLIMOD are extended). When POLIMOD is used there are two copies of each type of file, one for before the policy change and one after. 2. Database updating parameter files. These must be changed for each new database AND for each new policy year. There are two copies of each type of file when POLIMOD is run (so that alternative updating assumptions may be compared). 3. Global parameters. These govern the assumptions and operations when running the model. There is one set of these (assumptions are the same ‘before’ and ‘after’). These files only need ‘maintenance’ if new run options are introduced. Default files of type 1 and 2 are stored in a location that is specific to the policy year. Type 2 files are named so that the data year to which they apply is clear. For the 99/00 policy year the location is C:\polimod\par9900. This location is NOT hardwired into the model code. Instead, copies of the files are made into the directory from which POLIMOD is being run. TWO copies are made (with the exception of the price file) so that one (or both) can be edited to specify a policy. The naming conventions are shown in the tables that follow. These names ARE hardwired in.

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Copying of default parameter files can either be done individually and manually, or alternatively, batch files are set up to copy sets of files to be used together. Default files of type 3 are present in the directory from which POLIMOD is run. They are edited as required. The following 3 tables show the files by type, giving their original names and those used by POLIMOD to refer to them. Type 1: policy parameter files Type name (in 99/00) P9900.PAR

POLIMOD name(s) POL_DEF1.PAR POL_CH1.PAR

Function Policy parameters relating to child benefit, means tested benefits, basic income schemes, National Insurance Contributions and income tax Policy parameters relating to benefit and direct tax reforms not yet actually implemented (but including the minimum wage)

NEWP990A.PAR

NEWPOL_D.PAR NEWPOL_C.PAR

B978.BAS

BASE_DEF.BAS BASA.BAS

Parameters for defining assessable income for means tested benefits, National Insurance Contributions and income tax

E990A.PAR

EXP_DEF1.PAR EXP_CH1.PAR

Parameters for rates of VAT and excise duties used in calculating taxes on expenditure

LT956990.PAR

LT956_DE.PAR LT956_CH.PAR

Parameters for Council Tax using reported amounts of Council Tax

LT945990.PAR

LT945_DE.PAR LT945_CH.PAR

Parameters for Council Tax using Council Tax Band

PRI_990.PAR

PRICE.PAR

Average retail prices used in calculating excise duties

Type 2: updating parameter files Type name (in 99/00) ADJ95990.ADJ

POLIMOD name(s) ADJ956_D.ADJ ADJ956_C.ADJ

Function Interest rates (for imputation of mortgage capital and amount of savings), and uprating factors for earnings, other income, non-means tested benefits and expenditure, to adjust from FES year (1995/6) to policy year.

Type 3: global parameter files Type name CONTROL.DAT

POLIMOD name(s) CONTROL.DAT

TAKEUP.DAT

TAKEUP.DAT

Function Parameters for controlling analysis and output Parameters for controlling caseload level of take-up of income support, family credit, council tax benefit and housing benefit

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Producing the parameter files involves doing the necessary calculations in a spreadsheet, then making a text file which contains the relevant parameters based on the spreadsheet. The processes by which the default parameter files for April 1999 policies were created are set out below. Two features are in common across the types of parameter file. 1. Spreadsheets are used to create the parameters that are required (with the exception of NEWPxx.PAR, TAKEUP.DAT, CONTROL.DAT and the .BAS files) and text files are written using the Excel “save as” facility. 2. The precise format of the text file is significant, and in particular whether variables are integers or floats or character strings needs to be checked against previous versions of the same file type. 2.2 P9900.PAR: Policy parameters This file contains policy parameters relating to child benefit, means tested benefits, basic income schemes, National Insurance Contributions and income tax. It is revised every year, usually before the Budget and again after the Budget in response to any new rates announced. The workbook used was C:/lavinia/polimod/parameters/P_file.xls

The front sheet ‘main’ has a complete year-to-year record of policy parameters. The information listed here can be used to estimate the next years’ parameters before the Budget. The data sources used are Tolley’s, CPAG Welfare Benefits Handbook, press releases from the DSS and Inland Revenue and the CTB/HB circulars. Different sheets are used to create different text files which are used for specific pieces of work. For example POL_990A.PAR is the actual parameters for April 1999 and POL_990O.PAR is the parameters for October 1999. Before any of these text files is used in POLIMOD, it needs to be copied twice across to the POLIMOD directory and renamed POL_DEF1.PAR and POL_CH1.PAR, as explained above. 2.3 NEWP990.PAR: Additional policy parameters This file contains default parameters that are new or experimental, such as those for the minimum wage or basic income. It is revised from time to time, in response to any changes that are announced. 2.4 B978.BAS: Tax base (and other income assessments) This file contains parameters for calculating assessable income for means tested benefits, National Insurance Contributions and income tax. It is revised from time to time, in response to any changes announced. (The 978 in the name of the current file indicates that it was last changed in 1997/8.)

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2.5 E990a.PAR: Indirect tax policy parameters This file contains parameters for rates of VAT and excise duties used in calculating taxes on expenditure paid by households. It is revised every year, usually before the Budget and again after the Budget in response to any new rates announced. The workbook used was C:/lavinia/polimod/indirect tax/indirect.xls

In the workbook there is a sheet ‘Budget’ that can calculate the revised duties per unit, when they are reported as a percentage or pence rise. Sheet ‘Vat & Excise’ gives a record of past rates of indirect tax. Sheet ‘election’ was used to predict future rates of duty. The data sources used are the HM Customs and Excise Annual Report and press releases. Before any of these text files is used as the default policy setting in POLIMOD, it needs to be twice copied across to the POLIMOD directory and renamed EXP_DEF1.PAR and EXP_CH1.PAR, as explained above. Some of the issues that arise in updating the indirect tax files when changes are announced are noted in C:/lavinia/polimod/indirect tax/issues.doc 2.6 LT956990.PAR: Local tax parameters The POLIMOD user has a choice to either use the reported amounts of council tax paid in the data or to simulate council tax from information on council tax band in the data. The parameter files for both methods are therefore needed. The workbook used to make the text file for updating amounts of council tax in the data is: C:/lavinia/polimod/localtx/956data/9596data.xls

The front sheet ‘coun.tax_all’ is a year-to-year record of average Band D equivalent council tax. The data sources are documented on the spreadsheet. The sheet ‘956_990’ calculates an updating factor by which the council tax has risen between 1995/6 and 1999/0 by region. Before this text file is used as the default policy setting in POLIMOD, it needs to be copied twice across to the POLIMOD directory and renamed LT956_DE.PAR and LT956_CH.PAR as explained above. The workbook used to make the text file for simulating from council tax band is: C:/lavinia/polimod/localtx/945data/9495data.xls

The front sheet ‘coun.tax_all’ is a year-to-year record of average Band D equivalent council tax. The data sources are documented on the spreadsheet. The sheet ‘coun.tax990’ contains the actual Band D council tax amounts for 1999/0, which are copied to text file LT945990.PAR. This file is copied twice into the POLIMOD directory and re-named LT945_D.PAR and LT945_C.PAR. (The parameter file name refers to the data year. However, the file of Band D council taxes in 1999/0 is the same regardless of the data year so the 1994/5 data year files are also good for use with the 199/6 data year).

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2.7 PRI_990.PAR: Retail prices This file contains average retail prices because retail prices per unit of goods with flat rate taxes are needed to calculate excise duties on expenditure paid by households.. It is revised every year before the Budget. The workbook used was C:/lavinia/polimod/indirect tax/indirect.xls

Sheet ‘prices990’ records the prices which were used. The data source was average prices calculated on the basis of the prices charged at ‘Sainsbury’s’. A more detailed description of the method is given in Microsimulation Unit Research Note MU/RN/29, page 41. Sheet ‘pri_990’ was used to create the text file PRICE.PAR. 2.8 ADJ95990.ADJ: Updating from the data year to the policy year Income and expenditure variables in the database need to be updated from the data year to the policy year. This is usually done every year before the Budget. The workbook used to update the FES1995/6 to 1999/2000 was: C:\lavinia\polimod\updates\Adj9599.xls

The front sheet ‘update’ calculates the updating factors for income variables. The second sheet ‘expend’ calculates the updating factors for expenditure variables. The data sources and method used for the updating are documented in the workbook itself and in Microsimulation Unit Research Note MU/RN/30. The .ADJ files also contain parameters for simulating the amount of SERPS in the FES state pension variable. These refer to the data year and do not need annual updating. Also in these files are under-reporting factors for self-employment and investment income. These do not need updating (unless new information becomes available) but the user can change them as they wish. This work book was used to create text file ADJ95990.ADJ. The income and expenditure updating factors are both in this single .ADJ file, and it was created using the ‘save as’ command in Excel. Before this text file is used in POLIMOD, it needs to be copied twice across to the POLIMOD directory and renamed ADJ956_D.ADJ and ADJ956_C.ADJ, as explained above. 2.9 CONTROL.DAT: Global parameters This file contains global parameters for controlling analysis and output. The POLIMOD user makes changes to the values of parameters depending on the output and assumptions they want in the model run. Maintenance is of CONTROL.DAT is only needed if new options are to be introduced.

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2.10 TAKEUP.DAT: Level of take-up This file contains parameters for controlling caseload level of take-up of income support, family credit, council tax benefit and housing benefit. TAKEUP.DAT is revised if there are new DSS take-up estimates. It can be revised by the POLIMOD user, according the assumptions they wish to make. The current default parameters are taken from Income Related Benefits: Estimates of Take-up in 1995/6 (DSS: ASD, 1997).

3. Annual and other changes to the POLIMOD program 1. Policy parameter files and updating parameter files are revised each year. 2. Changes in current or prospective policy may require changes in policy parameters and/or C-coded policy rules. New policy options will usually require changes in policy parameters and/or C-coded policy rules. These need to be added sparingly and carefully, taking account of : • the read routines and the header files (which contain definitions) • old parameter files that may need to be read by the new program (they need to conform to a fixed format). 3. Each time a new database is introduced the C-code needs to be amended: • to take account of any necessary change in definition or format of the variables (changes are minimised); • to hardwire the names of the new data files; • to offer the user choices over which database(s) to use. • If some policy simulations can only be carried out using some data years (databases), then this needs to be accounted for in the C-code. • In addition, new .ADJ files need to be created, one for each policy year that is to be simulated for the new database. 4. The C-coded policy rules get revised as necessary (following real changes or discovery of errors) and when new options are needed in the model. 5. The most up-to-date compiled version of the C-program is in the appropriately date-named directory on N:/DAE/mu-share. The corresponding source is in a sub-directory. 4. Distributional output POLITAXM.EXE is the C-coded program that produces standard distributional output. It is stored in the same directory as the calculator model. It does not need regular revision. 5. Installing and running POLIMOD Instructions for installing and running POLIMOD are provided separately. Prospective users need to have secured from the Data Archive permission to use FES data for a specific purpose. See Microsimulation Unit Research Note MU/RN/19 for an outline of the options and output that are available.

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MICROSIMULATION UNIT PUBLICATIONS Discussion Papers MU9201

Stephen Pudney: Dynamic Simulation of Pensioners' Incomes: Methodological Issues and a Design for a Computer Model for Great Britain

MU9202

Stephen Pudney and Holly Sutherland: The Statistical Reliability of Microsimulation Estimates: Results for a UK Tax-Benefit Model

MU9301

A B Atkinson, Karen Gardiner, Valérie Lechene and Holly Sutherland: Comparing Low Incomes in France and the United Kingdom: Evidence from Household Expenditure Surveys

MU9302

Carlos Farinha Rodrigues: Measurement and Decomposition of Inequality in Portugal 1980/81- 1989/90

MU9303

Andrea Brandolini: A Description and an Assessment of the Sample Surveys on the Personal Distribution of Incomes in Italy

MU9401

Sheila Marnie and John Micklewright: Poverty in pre-reform Uzbekistan: What Do Official Data Really Reveal?

MU9402

Stephen Pudney and Holly Sutherland: Statistical Reliability and Microsimulation: The Role of Sampling, Simulation and Estimation Error

MU9403

Jean-Yves Duclos and Magda Mercader: Household Composition and Classes of Equivalence Scales: With Application to Spain and the UK

MU9501

Holly Sutherland: The Development of Tax-benefit Models: A View from the UK

MU9502

Gordon Keenay: Personal Income Tax Modelling in the UK Inland Revenue

MU9503

Holly Sutherland: Static Microsimulation Models in Europe: A Survey

MU9504

Jφrgen Aasness, Erik Fjærli, Hanne Gravningsmyhr, Ann Marit Kleive Holmφy, Bård Lian: The Norwegian Microsimulation Model LOTTE: Applications to Personal and Corporate Taxes and Social Security Benefits

MU9505

Moira Wilson: Earnings Distributions from the Family Expenditure Survey and the New Earnings Survey compared

MU9506

A B Atkinson, L Rainwater, T Smeeding: Income Distribution in European Countries

MU9507

Vani K Borooah and Grainne Collins: Was there a Regional Dimension to Changes in Income Inequality in the UK over 1982-1992? An Analysis Based on a Joint Decomposition of Income Inequality by Region and by Employment Status

MU9508

Gerry Redmond and Holly Sutherland: How has Tax and Social Security Policy Changed since 1978? A Distributional Analysis

MU9601

Holly Sutherland: Households, Individuals and the Redistribution of Income

MU9701

A B Atkinson in conjunction with F Bourguignon, T Callan, L Chauvel, F Cowell, J Hills, C Joyeux, D Meulders, B Nolan, R Plasman, G Redmond, N Rossi and H Sutherland: Measurement of Trends in Poverty and the Income Distribution

MU9702

N A Klevmarken: Modelling Behavioural Response in EUROMOD.

MU9703

F Bourguignon, C O’Donoghue, J Sastre-Descals, A Spadaro and F Utili: Eur3: A Prototype European Tax-Benefit Model

MU9704

R Hancock: Computing Strategy for a European Tax-Benefit Model

MU9705

Holly Sutherland (ed): The EUROMOD Preparatory Study: a Summary Report.

MU9801

A B Atkinson and H Sutherland: Microsimulation and Policy Debate: A Case Study of the Minimum Pension Guarantee in Britain

MU9802

Francesca Gastaldi and Paolo Liberati: Towards a two-rate VAT in Italy: Distributional and Welfare Effects

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MU9803

Cathal O’Donoghue and Martin Evans: Recasting Safety Nets: Reforming Social Assistance in Germany, Ireland and the United Kingdom

MU9804

Holly Sutherland: A Citizen's Pension

Research Notes MU/RN/1

Holly Sutherland: The Immediate Impact of a Minimum Wage on Family Incomes, August 1991

MU/RN/2

Holly Sutherland and Gerry Redmond: The Impact of the 1993 Budget Plans on the Distribution of Household Incomes, March 1993

MU/RN/3

Gerry Redmond and Holly Sutherland: How to Raise Two Billion: Some Alternatives to VAT on Domestic Fuel, September 1993

MU/RN/4

Joanna Gomulka: Grossing up: a note on calculating household weights from family composition totals, March 1994

MU/RN/5

Gerry Redmond, Holly Sutherland and Moira Wilson: POLIMOD: An Outline, January 1995

MU/RN/6

Moira Wilson: Simulating Income Support Entitlement from the 1991 Family Expenditure Survey, March 1995

MU/RN/7

Moira Wilson: Non Means-Tested Social Security Benefits and the Family Expenditure Survey: Disaggregating the 1991 Data, March 1995

MU/RN/8

Holly Sutherland: The Commission on Social Justice's Proposals for Child Benefit: A Comment, October 1994

MU/RN/9

Gerry Redmond: POLIMOD: The Derivation of Variables, March 1995

MU/RN/10

Gerry Redmond, Holly Sutherland and Moira Wilson: Taxing Budgets: The Impact of the March 1993, November 1993 and November 1994 Budgets on the Distribution of Household Incomes in 1995/6, December 1994

MU/RN/11

Gerry Redmond: POLIMOD: The Calculation of VAT and excise duties on household expenditure, March 1995

MU/RN/12

Gerry Redmond: Simulating Local Taxation in POLIMOD, December 1996

MU/RN/13

Gerry Redmond: Modelling Employee Class 1 National Insurance Contribution Regimes, December 1995

MU/RN/14

Gerry Redmond and Moira Wilson: Validating POLIMOD Output, December 1995

MU/RN/15

Holly Sutherland and Moira Wilson: Using Family Expenditure Survey Data to Simulate Income Tax in POLIMOD, June 1996

MU/RN/16

not published

MU/RN/17

Gerry Redmond and Holly Sutherland: The Proposed Earnings Top-up: A Comment, September 1995

MU/RN/18

Gerry Redmond and Moira Wilson: Updating POLIMOD, December 1995

MU/RN/19

Gerry Redmond, Holly Sutherland and Moira Wilson: POLIMOD: an outline, Second Edition, July 1996

MU/RN/20

Holly Sutherland in conjunction with: AB Atkinson; P Bosi; F Bourguignon; J Le Cacheux; T Callan; R Hancock; J Hills; A Klevmarken; D Meulders; N Rossi; A Salomäki; K de Vos: EUROMOD: A European Benefit-Tax Model, September 1996

MU/RN/21

Tim Callan and Holly Sutherland: Comparative Analysis of Basic Income Proposals: prospects for the use of national tax-benefit models in five European countries, September 1996

MU/RN/22

Holly Sutherland: Who Benefits from Tax Cuts?, November 1996

15

MU/RN/23

M Chadwick, C O’Donoghue, G Redmond and H Sutherland: Neither Santa Claus nor Scrooge: The Impact of the November 1996 Budget on the Distribution of Household Incomes, November 1996

MU/RN/24

Holly Sutherland: Policy Simulation at the European Level: A Guide to EUROMOD, April 1997

MU/RN/25

F Bourguignon, C O'Donoghue, J Sastre-Descals, A Spadaro and F Utili: Technical Description of Eur3: A Prototype European Tax-Benefit Model, May 1998

MU/RN/26

Cathal O’Donoghue: Simulating the Irish Tax-Transfer System in Eur6, May 1998

MU/RN/27

Lavinia Mitton: POLIMOD: The Derivation of Variables. 1994/95 FES Edition, Revised version August 1999

MU/RN/28

Lavinia Mitton: POLIMOD: The Derivation of Variables. 1995/96 FES Edition, Revised version August 1999

MU/RN/29

Lavinia Mitton: POLIMOD: The Calculation of VAT and Excise Duties on Household Expenditure. 1994/95 and 1995/6 FES Edition, October 1998

MU/RN/30

Lavinia Mitton: Updating POLIMOD: Second Edition, October 1998

MU/RN/31

Tim Callan, Cathal O'Donoghue, Holly Sutherland, and Moira Wilson: Comparative Analysis of Basic Income Proposals: UK and Ireland, February 1999

MU/RN/32

Herwig Immervoll, Lavinia Mitton, Cathal O'Donoghue, Holly Sutherland: Budgeting for fairness? The distributional effects of three Labour Budgets, March 1999

MU/RN/33

Lavinia Mitton and Holly Sutherland: Maintaining and Updating POLIMOD, August 1999

16