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 …

Many countries face the challenge of raising additional tax revenues without hurting economic growth. Comprehensive …, cross-country information on the revenue impact of tax policy changes can thus support informed decision-making on viable … reforms. We assess the likely revenue impact of various tax policy changes based on a sample of 21 advanced and emerging …

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 …

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 excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll …. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be … comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income …

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 …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for … people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the … and full-time work, respectively. We estimate labor supply reactions and welfare effects using a microsimulation model …