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 …

study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

. At an aggregate level, a rise in redistribution induces a compression effect on the distribution of pre-tax returns. In …Wealthier households obtain higher returns on their investments than poorer ones. How should the tax system account for … conventional wisdom, rather than calling for more redistribution, the presence of this scale dependence provides a rationale for …

This paper examines the effects of a unilateral reform of the redistribution policy in an economy open to international … under international trade compared to autarky, a unilateral tax increase leads to a less pronounced decline in aggregate … tax rates. We highlight as a key mechanism a tax-induced reduction in the market size of the reforming country relative to …

on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can … significant contradiction of value judgments within the German tax-benefit system. From the perspective of our paper, there is no … convincing justification for this inconsistency. -- horizontal equity ; family taxation ; distributive justice ; tax …

under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … Finance (PHF) data. The simulation yields an inverted U-shaped overall redistributive effect of the income tax and social … drag always enhances the equalising effect. The nominal income growth as well as the deterioration of tax progression at …

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 …