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 …

. 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). …

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 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 …

), particularly for the low-income and older individuals. Using simulations of tax and social benefits and public pensions, the paper … shows how the current tax, welfare, and pension systems create disincentives to work among these groups. The paper finds … that incentives to retire early are strong for men, especially low-wage earners. The marginal effective tax rates also make …

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 …

under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … Finance (PHF) data. The simulation yields an inverted U-shaped overall redistributive effect of the income tax and social … drag always enhances the equalising effect. The nominal income growth as well as the deterioration of tax progression at …