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 …

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 …

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with labor market income … tax benefits on work -- the parameter at the center of recent debates about the labor supply consequences of reforming … results suggest expanding tax benefits for low-income children need not meaningfully reduce labor force participation …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to … reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour …

In a series of major expansions starting in 1987, the earned income tax credit (EITC) has become a central part of the … federal government's anti-poverty strategy. In this paper, we examine the impact of the Tax Reform Act of 1986 (TRA86), which …

apply this method to decompose the increase in income inequality in Germany from 2002 to 2011, a period that saw tax … reductions and a controversial overhaul of the transfer system. The simulations show that tax and transfer reforms have had an …