article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

nonbehavioural effect of the tax reform on disposable income and boosts the gains in well-being for that part of population. …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

this study we calculate the cost recovery based on a micro-simulation model that includes a labour supply model. We find …The adverse distributional effects of a flat tax are well known and have been documented by empirical research in … several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into …

necessarily lead to less poverty. Tax payments are extremely high, whereas social contribution payments are relatively low leading …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to … reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour …