Wie wirken Änderungen von Pendlerpauschale und Werbungskostenpauschale? : ein Mikrosimulationsmodell

Based on a representative data set of more than 36 000 original tax report extracts, we develop a microsimulation model that calculates the fiscal impact of changes in the area of tax deductible work-related expenses, in particular expenses for travelling from private home to the place of work, in Germany. The new model allows a more accurate estimation of the fiscal impact of changes in the German income tax law than previously possible and thus facilitates an informed evaluation of tax policy options.