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 …

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and …-country/cross-sector approach allows us comparing the incentives provided by the tax systems and gauging the effects of tax changes taking … explicitly into account the possible substitution between factors as well as their tax incidence. Our results suggest that the …

This study examines how tax system design and reform affect labor supply. We conduct an online experiment with 522 … participants to assess labor responses to tax reforms that introduce or remove a notch, affecting after-tax income at either the … lower or upper end of the income distribution. Our findings indicate asymmetric responses to tax reform as well as …

This paper investigates whether tax evasion can be beneficial for an optimal income tax schedule. Past theoretical … tax revenues. In this study, we conducted an original real effort experiment in an online labor market with almost 1 … to evade (increased labor supply by 37%). More importantly, the expected tax revenue significantly and substantially …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

) countries over the time period 2002-2012. Our results show a significant impact of the net tax benefit of debt on the debt ratio … of firms. Ignoring firm heterogeneity, an increase in the net tax benefit of debt by 10 percentage points leads to an … increase in the net tax benefit of debt of 10 percentage points leads to an increase in the debt ratio of only 1.27 percentage …

This paper studies the impact of tax incentives on economic behavior within the household. We focus on an Italian tax … policy that grants a large tax credit to main earners if their spouses, designated as “dependent spouses” by the tax law … second-earner women adjust their income to benefit from the tax credit, while second-earner men do not. Second-earner women …

We assess the concentration and duration of zero tax liabilities and of transfer receipts, using data for households … concentrated. Nearly 68% owe no federal tax in at least one year, approximately 78% receive some type of transfer in at least one … tax in any given year, 18% pay tax the following year, and 39% contribute within five years. Of those who receive …