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 …

study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

in the UK context: (i) changes to out-of-work versus in-work benefits, (ii) adjustments to income tax rates, and (iii …The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We …-cycle greatly affects our assessment of the distributional effects of tax and transfer reforms. We focus on three reforms modelled …

-contingent transfers, and increases in higher rates of income tax over the whole of life. We find that, in contrast to what is implied by … standard snapshot analyses, increases to work-contingent benefits are just as effective at redistributing resources to the … lifetime poor as increases to out-of-work benefits. This has important implications for the equity-efficiency trade …

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

; Welfare Benefits ; Tax Credits ; Incentive Effects …In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits …

the lowest earnings capacity, the tax and benefits system does achieve life-cycle redistribution. Other policies like … blocks of lifetime disparities. We look at lifetime inequality and the redistribution properties of taxes and benefits using … system and is estimated on UK longitudinal data covering the 1990s and early 2000s. We show that the tax and benefits system …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can … significant contradiction of value judgments within the German tax-benefit system. From the perspective of our paper, there is no … convincing justification for this inconsistency. -- horizontal equity ; family taxation ; distributive justice ; tax …