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 …

This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal … taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current … German tax and transfer system for single women optimal. Furthermore, we compare the welfare function conditional on the …

lifetime earnings risk. Based on a dynamic life-cycle model, we find that redistribution through the tax-and-transfer system …In this paper, we study how the tax-and-transfer system reduces the inequality of lifetime income by redistributing … insurance effects of taxation may be improved by moving to a progressive tax on lifetime earnings. Similarly, the lifetime …