responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

expectations, while an increase in personal income tax shocks is inflationary for mediumrun. A surprise increase in gasoline prices …

changes on the intrahousehold allocation of income. We also simulate the consequences of a policy change in the tax system. We … spouses. These differences in outcomes have consequences for the evaluation of policy changes in the tax system and shed light …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

This paper studies the speed at which workers' pre-tax earnings respond to tax changes along the intensive margin. We … do so in the context of Germany, where a large discontinuity - or notch - in the tax schedule induces sharp bunching in …

By using a bunching design on rich administrative tax records from Uruguay's tax agency we explore how individual … through employer-employee collusion. Our results suggest that policy efforts should be directed at broadening the tax base and … improving the enforcement capacities rather than eroding tax progressivity. …

household production and formal child care to the wage rate, the price of child care, taxes, benefits and child care subsidies … child care. A policy simulation suggests that labor force participation and hours of market work would increase … substantially in a fiscal system based solely on individual rather than joint taxation. -- time use ; income tax ; child care …