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 …

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 …

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 …

spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives … may boost private charitable giving. For a rich sample of German income tax returns, we estimate elasticities of … charitable giving regarding tax incentives, income and governmental spending. Using censored quantile regression, we are able to …