Müller, Heiko; Sureth, Caren - In: International Journal of Microsimulation 2 (2009) 1, pp. 32-48
Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases, especially if tax …