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 …

; wealth distribution ; microsimulation …

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …

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 …

on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can … significant contradiction of value judgments within the German tax-benefit system. From the perspective of our paper, there is no … convincing justification for this inconsistency. -- horizontal equity ; family taxation ; distributive justice ; tax …

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 …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …