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~isPartOf:"DIW Berlin Discussion Paper"
~isPartOf:"FiFo-CPE Discussion Paper"
~isPartOf:"ZEW - Centre for European Economic Research Discussion Paper"
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Search: subject:"Microsimulation"
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DIW Berlin Discussion Paper
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ZEW - Centre for European Economic Research Discussion Paper
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ECONIS (ZBW)
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1
ZEW-EviSTA : A
Microsimulation
Model of the German Tax and Transfer System
Buhlmann, Florian
;
Hebsaker, Michael
;
Kreuz, Tobias
; …
-
2022
This article describes ZEW-EviSTA®, the
microsimulation
model developed and used at ZEW - Centre for European Economic …
Persistent link: https://www.econbiz.de/10014030338
Saved in:
2
The Benefits of Linking CGE and
Microsimulation
Models : Evidence from a Flat Tax Analysis
Peichl, Andreas
-
2021
Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...
Persistent link: https://www.econbiz.de/10013324955
Saved in:
3
Assessing the Impact of Introducing an ACE Regime - A Behavioural Corporate
Microsimulation
Analysis for Germany
Finke, Katharina
-
2014
shifting activity negatively. In this paper, we employ a
microsimulation
model to determine the consequences of introducing an …
Persistent link: https://www.econbiz.de/10013052108
Saved in:
4
Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
Dwenger, Nadja
-
2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been...
Persistent link: https://www.econbiz.de/10014220360
Saved in:
5
Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
Finke, Katharina
-
2010
microsimulation
model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10013142209
Saved in:
6
The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from
Microsimulation
Using Tax Statistics for Germany
Bach, Stefan
;
Buslei, Hermann
-
2009
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10014200579
Saved in:
7
ZEW Corporate Taxation
Microsimulation
Model (ZEW TaxcoMM)
Reister, Timo
;
Spengel, Christoph
;
Finke, Katharina
; …
-
2009
background, this paper puts forward a corporate
microsimulation
model allowing an ex-ante evaluation of tax reforms with regard …
Persistent link: https://www.econbiz.de/10014210637
Saved in:
8
Heterogeneous Labour Markets in a
Microsimulation
-Age Model : Application to Welfare Reform in Germany
Boeters, Stefan
-
2009
between labour market segments in a combined, consistent
microsimulation
-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10012720436
Saved in:
9
Expected Future Earnings, Taxation, and University Enrollment : A Microeconometric Model with Uncertainty
Fossen, Frank M.
-
2009
enrollment decision, accounting for multiple nonrandom selection and employing a
microsimulation
model to account for taxation …
Persistent link: https://www.econbiz.de/10013155196
Saved in:
10
The benefits of linking CGE and
Microsimulation
Models - Evidence from a Flat Tax analysis
Peichl, Andreas
-
2008
Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...
Persistent link: https://www.econbiz.de/10010297030
Saved in:
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