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 …

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

Individuals vary considerably in how much they earn during their lifetimes. We study how the tax-and-transfer system o … life-cycle model, we find that redistribution by taxes and transfers off sets 54% of the inequality in lifetime earnings …

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 …

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 …

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 …

rates implied by the system of unemployment benefits and by the rules of means-tested social assistance. In addition, the …