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 …

The Polish tax and benefit system is presented in the context of a recently developed microsimulation model, SIMPL. The … describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in … model allows simulating direct taxes, social contributions and public benefits in Poland for the years 2003 and 2005. It is …

-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 …

This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our … study deviates from the mainstream literature as the first stage is based on a static micro simulation model with behavioral …

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation … reinforced in 2008 and 2009. The key characteristic of this reform is an in-work tax credit and decreased state tax rate …

The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

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 …

study the economic effects of introducing two elements of a fiscal union: Firstly, an EU-wide tax and transfer system and … secondly, an EU-wide system of fiscal equalisation. Using the European tax-benefit calculator EUROMOD, we exploit … tax and transfer systems by a European system would lead to significant redistributive effects both within and across …