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 …

-benefit policies on female labor supply based on a broad sample of 26 European countries in 2005-2010. The tax-benefit microsimulation …This study contributes to the female labor supply responsiveness literature by measuring the effect of tax … model EUROMOD is used to calculate a measure of work incentives at the extensive margin – the participation tax rate, which …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

do not decline, indicating no loss in redistribution. Our estimates imply a 9-14% social tax rate. The welfare benefits … frequent. Such arrangements may distort labor supply acting as a "social tax" that dampens the incentive to work. We document … of informal redistribution may come at a cost, depressing labor supply and productivity …

For policy makers and analysts, it is important to isolate the redistributive impact of tax-benefit policy changes from … simulations in a formal framework based on the Shapley value decomposition and quantify the relative roles of (i) tax …

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 …