In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax … enrollment decision, accounting for multiple nonrandom selection and employing a microsimulation model to account for taxation … uncertainty among academics decreases enrollment rates. A simulation based on the estimated structural model indicates that a …

reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using …In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a … significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion?s share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on … parameter of risk aversion. The simulation results indicate that flatter tax systems do not encourage, but rather discourage …When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in …

discipline, the budget deficit as a share of gross domestic product. Drawing from simulation evidence of the German economy, it …