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 …

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 …

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 …

-lasting effects on that child's outcomes. We take advantage of the January 1 birthdate cutoff for U.S. child-related tax benefits … of income. Using the universe of administrative federal tax data in selected years, we show that this transfer in infancy … increases in federal income tax revenue …