principles, instruments, target groups and governance in Germany, France, the Netherlands, Switzerland, the United Kingdom, the …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy …

Since 1997 the Netherlands has a tax allowance scheme introduced to promote investments in energy saving technologies … and sustainable energy production. This Energy Investment Tax Allowance (EIA in Dutch) reduces up-front investment costs … deduct some of the investment costs from their taxable profits. The EIA may also reduce search costs by investors to find …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …