@article {10.34196/ijm.00335,
article_type = {journal},
title = {Evaluating the results of a social benefit simulation using individual administrative data on benefit receipt},
author = {Bruckmeier, Kerstin},
volume = 19,
number = 1,
year = 2026,
month = {apr},
pub_date = {2026-04-20},
pages = {60-78},
citation = {IJM 2026;19(1):60-78},
doi = {10.34196/ijm.00335},
url = {https://doi.org/10.34196/ijm.00335},
abstract = {The simulation of social benefit entitlements is an important application of tax-benefit microsimulation models in social policy research. However, the simulation of social benefits that include a comprehensive means test and overlap with other social benefits is subject to numerous data limitations and simulation inaccuracies. This note examines the validity of the results of an open-source tax-benefit microsimulation model (GETTSIM) on social benefit entitlements. We use accurate administrative data collected during the application process for the simulation to assess the quality of the simulation. We find a low beta error rate and a high match between simulated and recorded benefits, making GETTSIM a powerful tool for the analysis of social policies.},
keywords = {tax-benefit microsimulation, validation, GETTSIM, Germany},
journal = {IJM},
issn = {1747-5864},
publisher = {International Journal of Microsimulation},
}