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 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 …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

We examine the measurement of tax expenditures, as well as review issues concerning the classification of tax … estimating tax expenditures. Unlike most previous work on the topic, we focus on how features of the current tax system including … the alternative minimum tax and sunset rules complicate and compromise the value of information provided by the tax …

This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large … manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the … Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management …

induced by the expansions. Putting this together with the estimated increase in tax payments discounted at a 3% rate, assuming … that tax impacts are persistent in percentage terms, the government will recoup 56 cents of each dollar spent on childhood … Medicaid by the time these children reach age 60. This return on investment does not take into account other benefits that …