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phaseout rates, the uniform redistribution policy is undesirable unless the redistributive tastes of the government are extreme … implications for European welfare policy. -- labour supply ; redistribution ; welfare reform …
Persistent link: https://www.econbiz.de/10003158658
phase-out rates, the uniform redistribution policy is undesirable unless the redistributive tastes of the government are …
Persistent link: https://www.econbiz.de/10013318184
article describes which data sources are used for the simulation, how key features of the German tax and transfer system are … implemented, which simulation methods are employed to analyze policy changes and how the model is validated against official …
Persistent link: https://www.econbiz.de/10013281463
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010269306
This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...
Persistent link: https://www.econbiz.de/10010288256
efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …
Persistent link: https://www.econbiz.de/10011865012
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...
Persistent link: https://www.econbiz.de/10012419216
This paper describes the ifo Tax and Transfer Behavioral Microsimulation Model (ifoMSM-TTL), a policy microsimulation model for Germany. The model uses household microdata from the German Socio-Economic Panel and firm data from the German Linked Employer-Employee Dataset. This microsimulation...
Persistent link: https://www.econbiz.de/10012257154
Persistent link: https://www.econbiz.de/10003223286
Persistent link: https://www.econbiz.de/10002024690