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 …

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 …

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 …

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 …

Constructing measures of post-tax income inequality that are consistent with national accounts requires the allocation … literature is to allocate this expenditure proportionally to post-tax cash income. We show that the gap in post-tax income shares …