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 …

-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 …

tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to …

this reform on the basis of a behavioral microsimulation model. We find that the significant reduction of marginal tax …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. An important aim of this tax reform was to improve work incentives and, thereby, foster …

In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a … significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster … behavioral effects of the tax reform on the labor supply of married and cohabiting women over time. Using the Markov chain …

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 …