Albania Personal Income Tax and Social Security Contribution Microsimulation Model: ALI-Tax-Analyzer
The model is built using the open-source Tax Analyzer Framework that enables rapid microsimulation model development with minimal coding. The data used by the model are extracted from data files provided to the World Bank by the General Directorate of Taxation (GDT), which is part of the Albania Ministry of Finance and Economy. Information about the data used by the model is available in this data preparation document.
Acknowledgments
The early stages of model development have been assisted by a number World Bank staff. Natasha Rovo provided a detailed understanding of the Albania tax system and how it has changed since 2018. Esmeralda Shehaj provided 2019 annual employment income data derived from the monthly employment-income data submitted to GDT by employers, and 2019 annual declaration data that contain an id variable for linking to the annual employment income data. And William Chandler provided an Albania PIT model built using Excel.
Validation
The model has been validated against an Excel microsimulation model that was recently developed to support tax expenditure analysis. The initial development of the model has benefited considerably from having access to the Excel model; it is always easier have another model to compare with instead of being the only model.
ALI-Tax-Analyzer Releases
Source code for the current release can be downloaded in several compressed formats (for example, in a zip archive). A summary of the changes in each release can be viewed in the change log.
Information for ALI-Tax-Analyzer Users
Both users of the ALI-Tax-Analyzer model and developers should be familiar with the following information about how to install and use the model:
Installing ALI-Tax-Analyzer (for the first time)
Upgrading ALI-Tax-Analyzer (to get enhancements)Using the GUI (the starting point for all users)
Using the CLI (requires no computer programming)
Using the API (requires Python programming)
Materials are available for the September-October, 2021, GUI User Training.
Information for Developers
Those who only use the model for tax analysis do not need to read the following information. Those who are further developing this model, or are using ALI-Tax-Analyzer as a template to create a new framework-based model, should first read the information for ALI-Tax-Analyzer users and then read the following information: