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 …

, under the constraint of constant total net tax revenue (fiscal neutrality), the effects of various hypothetical tax … to the current tax-transfer systems. The exercise can be considered as one of empirical optimal taxation, where the … basic income (Universal or Participation Basic Income) and adopting progressive tax-rules. If ﾖ besides the fiscal …

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 …

Einfluss verschieden komplexer Steuertarifsysteme auf das individuelle Arbeitsangebot der Experimentteilnehmer abzuleiten. Die … Besteuerungspraxis zu finden ist. Es kann gezeigt werden, dass bei konstantem Netto- und Bruttolohn das Arbeitsangebot der Teilnehmer …

The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …

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 …

. 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 …