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 …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax … that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …

basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and …

-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …

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 …