article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

the development in effective marginal tax rates and participation tax rates, and estimates, using the difference …-in-differences method, the impact of tax incentives on employment rates of elderly workers. After this background, we ponder possibilities … for reforming the Swedish tax system to improve its labour market impacts. We suggest better targeting the earned income …

With (automatic) exchange of tax information among countries now common, tax evaders have had to find new ways to hide … probability that their tax evasion is detected through information exchange. Using data on cross-border bank deposits, we find … that deposits in tax havens increase after a country starts offering a citizenship-by-investment program, providing …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future … show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially …

microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to … reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour …