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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 …
Persistent link: https://www.econbiz.de/10013281463
Die vorliegende Arbeit untersucht den Einfluss von komplexen Steuertarifsystemen auf die Arbeits-Freizeit-Entscheidung von Individuen. Dazu wird ein wirtschaftswissenschaftliches Experiment mit 96 studentischen Teilnehmern durchgeführt. Es wird eine realitätsnahe Arbeits-Freizeit-Entscheidung...
Persistent link: https://www.econbiz.de/10009242309
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 …
Persistent link: https://www.econbiz.de/10010276729
Models of labor supply derived from stochastic utility representations and discretized sets of feasible hours of work have gained popularity because they are more practical than the standard approaches based on marginal calculus. In this paper we argue that practicality is not the only feature...
Persistent link: https://www.econbiz.de/10010280822
as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …
Persistent link: https://www.econbiz.de/10008664559
Persistent link: https://www.econbiz.de/10013428565
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 …
Persistent link: https://www.econbiz.de/10013428601
Persistent link: https://www.econbiz.de/10013191960
apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …
Persistent link: https://www.econbiz.de/10011568532
rates implied by the system of unemployment benefits and by the rules of means-tested social assistance. In addition, the …
Persistent link: https://www.econbiz.de/10010263531