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 …

In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …

microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …