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 …

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 …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a … year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units … can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax …

treatment of families by the aggregate tax and transfer system can be regarded as "fair", we compare the equivalent incomes of … evidence for a privileged treatment of families with children and a low market income due to the earned income tax credit (EIC …), the child tax credit and the supplemental nutrition assistance program (SNAP). If employment taxes are interpreted as …

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 …

Individuals vary considerably in how much they earn during their lifetimes. This study examines the role of the tax … lifetime tax reform linking annual taxes to previous employment could improve the system's insurance capabilities, albeit at …

spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives … may boost private charitable giving. For a rich sample of German income tax returns, we estimate elasticities of … charitable giving regarding tax incentives, income and governmental spending. Using censored quantile regression, we are able to …