over-reported in the survey. Spending on categorical benefits for housing and utilities is close to external estimates, while spending on monthly cash payment is underestimated by 65 percent. Programs that appear to match the external data well include maternity capital, child allowances up to 16 (18) years, housing subsidies and state social assistance (Table A-7). Spending on birth grants, childcare allowances up to 1.5 years and childcare compensations are under-simulated by 40-50 percent. Spending on allowances for the third child is underestimated by more than 90 percent. The tax revenues are under-simulated, and almost by the same amount for all taxes (30-35 percent), suggesting that the reason could be related to underrepresentation of employed people (and, hence, earnings) in the survey. Another reason could be that that we are using budgetary projections of social expenditures and tax revenues for 2017, rather than actual numbers.

**Table A-7. Programs included but not simulated in RUSMOD, annual amounts (in million rubles), 2017**

||RUSMOD|External|Ratio|
|---|---|---|---|
|**Benefits**||||
|Public pensions|9,283,404|7,397,510|1.25|
|Unemployment benefit|28,628|39,040|0.73|
|Scholarships|63,212|82,400|0.77|
|Monthly cash payment|172,558|495,258|0.35|
|Categorical benefits for housing/utilities|240,666|243,662|0.99|
|**Taxes and Social Insurance contributions**||||
|Property and vehicle taxes|218,114|||
|Social allowance onpersonal income tax|29,982|||

Source: Rosstat and RUSMOD for 2017 policy year and 2016 RLMS-HSE data

**Table A-8. Programs simulated in RUSMOD, annual amounts (in million rubles), 2017**

||RUSMOD|RLMS-HSE|Ratio|External|Ratio|
|---|---|---|---|---|---|
|**Benefits**||||||
|**_Non means-tested_**||||||
|Birth grant|14,454|||30,705|0.47|
|Maternity leave allowance|47,528|||116,685|0.41|
|Lumpsum allowance for pregnant women|319|||552|0.58|
|Child allowance up to 1.5 years|117,890|95,108|1.24|210,972|0.56|
|Compensation of childcare costs|10,987|||20,253|0.54|
|Maternity capital|351,726|||328,651|1.07|
|**_Means-tested_**||||||
|Child allowance up to 16(18) years|47,866|113,748|0.42|46,447|1.03|
|Allowance for the third child up to 3 years|4,469|||55,026|0.08|
|State social assistance|18,064|61,932|0.29|18,211|0.99|
|Other social assistance|61,706|||||
|Housing subsidy|50,733|87,725|0.58|62,757|0.81|
|**Taxes and Social Insurance contributions**||||||
|Social insurance contributions|4,426,981|||6,304,944||
|Personal income tax|2,105,632|||3,289,536||
|Value added tax|3,631,000|||4,842,928||
|Excise duties|939,044|||1,370,640||

Notes:

* The original RLMS-HSE variable includes all child benefits received up to age of 1.5 years.

** The original RLMS-HSE variable includes all child benefits received by children aged 1.5+ years.

*** Only monthly cash payment is simulated; the original RLMS-HSE variable includes categorical benefits for transportation, medicines and recreation.

Source: Rosstat and RUSMOD for 2017 policy year and 2016 RLMS-HSE data Income distribution estimates are shown in Table A-9. These are computed for individuals according to their per-capita household disposable income. Both average earnings and per-capita household 42