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 …

study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

few years), potentially causing benefits to be severely reduced in the absence of corrective legislative action. Today … (February 2024), projections are made by the Social Security Administration that indicate that future benefits will need to be … curtailment. While Congress will most probably prevent benefits from being reduced for retirees and those nearing retirement, the …

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

work are quantified i.e. the participation tax rate (PTR) levels are calculated with numerous classifications. Second, a … question of how different parts of the tax and social security system affect work incentives is answered; the PTR is decomposed … so that the quantitative contribution of different tax and social security components is given. Third, subgroup …

; wealth distribution ; microsimulation …

Standard economic theory implies that the labelling of cash transfers or cash-equivalents (e.g. child benefits, food …