benefits_taxes

Compute the per-capita benefits and taxes (benefits/allowances; taxes and social security contributions) for given geographical area(s) and period(s).

%benefits_taxes(geo, year, varaddh=, varaddp=,vartaxes= ,breakdowns1=, breakdowns2=, weight=, 
    type=G, yes_or_not=YES, odsn=Benefits_Taxes_YES, olib=WORK);

Arguments

• geo : a list of countries or a geographical area; default: geo=EU28;
• year : year of interest;
• varaddh : (option) list of social benefits, at household level; default: varaddh is empty; The fiscal aggregate is attributed to each family member proportionally to their gross total personal income
• varaddp : (option) list of social benefits, at personal level;default: varaddp is empty;
• vartaxes: (option) list of tax/income;default: vartaxes is empty;
• breakdowns1:(option) list of tax and contribution component;
• breakdowns2:(option) list of breakdowns variable: default: age and sex.
• weight : (option) personal weight variable used to weighting the distribution; default: weight=RES_WGT;
• type : (option) flag set to 'N' or 'G' to consider net and gross values respectively; default: type=G;
• yes_or_not:(option) flag set to 'YES' or 'NOT' to consider ZERO and NOT ZERO values for benefits/taxes variables respectively;
• odsn : (option) generic name of the output datasets; default: odsn=Ben_taxes;
• olib : (option) name of the output library; by default, when not set, olib=WORK;

Returns

• odsn : (option) name of the output datasets; default: odsn=Ben_taxes.&zero;
• olib : (option) name of the output library; by default, when not set, olib=WORK;

Example

Let us consider the following configuration parameters:

%let year=2015;
%let geo=AT;
%let type=G;        * gross values: this is default by the way;
%let varaddh=HY050 HY060 HY070;
%let varaddp=PY090G PY100G PY110G PY120G PY130G PY140G;
%let vartaxes=HY040 HY080 HY090 HY110  PY010 PY021 PY050 PY080;
%let breakdowns1=HY050 ;
%let breakdowns2=AGE SEX;
%let yes_or_not=NOT;  * then %let zero=YES the zero values are included;
%let weight=RES_WGT ;  * this is the default;
%let odsn=Ben_taxes.NotZero;
%let olib=WORK;

we implicitely compute the Benefits and taxes, normally expressed as:

%let var=HY050;
SUM(PY010G,PY020G,PY050G,PY080G,PY090G,PY100G,PY110G,PY130G,PY140G) as totgross at personal level
SUM(totgross) as tot_H by HH
&var/tot_H as allowratio_&vars
allowratio_&var * totgross as new &var

so as to produce the following Ben_taxes.NotZero table in WORK library:

GEO	TIME	AGE	SEX	BENEFIT_TAX	MEAN	FLAG	N	NTOT	NTOTWGH
AT	2015	Y15-19	T	HY050	350.4		742	742	518055.49

In practice, the example above realises the following stepwise calculations:

PROC SQL;  
    CREATE TABLE work.dsn AS
    SELECT *,
    sum(totgross) as tot_H,
    &var/(calculated tot_H) as allowratio_&var,
    (calculated allowratio_&var)*totgross as tax_&var  
    FROM BASE 
    where &var>0 
    GROUP BY DB020, DB030
 ; 
QUIT;
data dsn (drop=tax_&var) ;
    set dsn;
    &var=tax_&var;
run;
PROC TABULATE data=work.dsn out=&var ;
   FORMAT AGE f_age9.;
    FORMAT RB090 f_sex.;
    CLASS DB020;
    CLASS AGE /MLF;
    CLASS RB090 /MLF;
    VAR &var ;
    weight &weight;
    TABLE DB020 * AGE * RB090, &var  * ( N mean sum sumwgt) /printmiss;
RUN;

where the datasets &idb, &Hpdb, and &Ppdb that appear above store the input personal and household data. These datasets, as well as the libraries bdb and idb, can be retrieved using the macro %silc_db_locate.

Notes

1. The list of (net and gross) benefits and taxes components normally considered (hence listed in varaddp/h and vartaxes variables) are to be chosen among:
   • social benefits, at personal level (varaddp): -PY090G: unemployment benefits,
     • PY100G: old-age benefits,
     • PY110G: survivors' benefits,
     • PY120G: sickness benefits,
     • PY130G: disability benefits,
     • PY140G: education-related allowances,
   • social benefits, at household level (varaddh): -HY050G: family/children-related allowances), -HY060G: social exclusion not elsewhere classified), -HY070G: housing allowances),
   • tax/income (vartaxes): -HY140G: tax on income and social insurance contributions, tax vs. benefit components separately, -HY120G: regular taxes on wealth, -PY030G: employers' social insurance contributions.
2. The breakdowns to be considered are generally:
   • breakdowns1: all benefits and taxes variables,
   • breakdowns2:age(0-4, ........., 95+) andsex`, e.g. using the following formats:

     VALUE f_age_ (multilabel)
           0 - 4 = "Y0-4"
           5 - 9 = "Y5-9"
           10 - 14 = "Y10-14"
           15 - 19 = "Y15-19"
           20 - 24 = "Y20-24"
           25 - 29 = "Y25-29"
           30 - 34 = "Y30-34"
           35 - 39 = "Y35-39"
           40 - 44 = "Y40-44"
           45 - 49 = "Y45-49"
           50 - 54 = "Y50-54"
           55 - 59 = "Y50-59"
           60 - 64 = "Y60-64"
           65 - 69 = "Y65-69"
           70 - 74 = "Y70-74"
           75 - 79 = "Y75-79"
           80 - 84 = "Y80-84"
           85 - 89 = "Y85-89"
           90 - 94 = "Y90-94"
           95 - HIGH = "Y_GE95"
               ;
     VALUE f_RB090_ (multilabel)
           1 = "M"
           2 = "F"
           1 - 2 = "T";

References

1. EU-SILC survey reference document doc65.
2. DG EMPL (2015): "Wage and income inequality in the European Union".