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 …

approach to examine the consequences of increases in the generosity of the Earned Income Tax Credit (EITC), a work …

The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

We study the persistent effects of temporary changes in U.S. federal corporate and personal income tax rates using a … narrative identification approach. A corporate income tax cut leads to a sustained increase in GDP and productivity, with peak … employment are much less affected. In contrast, personal income tax cuts trigger a short-lived boost to GDP, productivity and …

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 …

We estimate the extensive and intensive margin labor supply response to the monthly Child Tax Credit disbursed in 2021 …

The largest tax-based social welfare programs in the US limit their benefits to taxpayers with labor market income … tax benefits on work -- the parameter at the center of recent debates about the labor supply consequences of reforming … results suggest expanding tax benefits for low-income children need not meaningfully reduce labor force participation …