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 …

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 …

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

Tax competition for the mobile factor capital has led to a trend in many countries to levy lower taxes on interest … such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which … introduced a flat final withholding tax and opened a gap of 18 percentage points between the tax rate on income from …

estimation based on counterfactual tax rates simulated in a highly detailed microsimulation model (STSM) heals the endogeneity …Empirical evidence so far found ambiguous results for the direction of effect of marginal income tax rates on employee … remuneration. Based on the GSOEP data from 2002 through 2008 this study analyzes the impact of the marginal tax load on the …