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 …

for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

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 …

This paper uses standard fiscal incidence analysis to study how much income redistribution and poverty reduction are …

“the rich are powerful and they dont like taxes, hence we have little taxation and little redistribution.” That is a good … taxation and non-negligible redistributive efforts. But in some of those cases such redistribution comes hand in hand with … outcomes (including the degree of redistribution and others). We postulate that each configuration of social outcomes emerges …

under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … Finance (PHF) data. The simulation yields an inverted U-shaped overall redistributive effect of the income tax and social … drag always enhances the equalising effect. The nominal income growth as well as the deterioration of tax progression at …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

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