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 …

By how much will faster economic growth boost government revenue? This paper estimates short- and long-run tax buoyancy … in OECD countries between 1965 and 2012. We find that, for aggregate tax revenues, short-run tax buoyancy does not … significantly differ from one in the majority of countries; yet, it has increased since the late 1980s so that tax systems have …

stabilise the debt ratio in the medium term and fund unmet public services needs. The tax-benefit system needs to be redesigned … around half of total tax revenues, but are levied on small tax bases, partly reflecting the unequal distribution of income …. Only the value-added tax has a relatively broad basis combined with a moderate tax rate. There is some scope to raise …

The Swedish universal welfare model relies on a high tax level to finance a variety of transfers to the workingage …. However, the efficiency costs of the system are substantial. Taxes and benefits combine to face income earners with high … effective tax rates and the unemployed with little reward from moving into employment, resulting in a declining intensity in the …

The paper analyzes the wage-employment effects of replacing unemployment benefits by negative income taxes. It first … surveys the major equity and efficiency effects of unemployment benefits versus negative income taxes, and summarizes the … that focuses on the relative wage-employment effects of unemployment benefits versus negative income taxes. Finally, it …

This paper examines the macroeconomic effects of tax changes during fiscal consolidations. Webuild a new narrative … dataset of tax changes during fiscal consolidation years, containing detailed information on the expected revenue impact …, motivation, and announcement and implementation dates of nearly 2,500 tax measures across 10 OECD countries. We analyze the …

This paper assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U … marginal tax rates; (ii) PIT cuts do 'trickle-down' the income distribution: tax cuts stimulate demand for non …-tradable services which raise the wages and employment prospects of low-skilled workers even if the tax cut is not directly incident on …

Using the post-WWII data of U.S. federal corporate income tax changes, within a Smooth Transition VAR, this paper finds … that the output effect of capital income tax cuts is government debt-dependent: it is less expansionary when debt is high … than when it is low. To explore the mechanisms that can drive this fiscal state-dependent tax effect, the paper uses a DSGE …

fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of …In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even …