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 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 …

distributions for 2001?2006. By applying alternative rules of taxation, revenues according to different tax rate structures are … deduced. Introducing new tax rates in 2004 resp. in 2005 will reduce the average tax rates and - though somewhat less - the … marginal tax rates on average. ?Bracket creep? will remain a huge problem in Germany. Indexation of the tax rate structure is …

for 2000–2003. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced …. When introducing the tax rate structures proposed by the federal government, the average tax rate is reduced, but the … marginal tax rates on average are lower only in the short run. …

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 …