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 …

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 a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that, under each reform, the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

necessarily lead to less poverty. Tax payments are extremely high, whereas social contribution payments are relatively low leading …

social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the …

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

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 …

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 …