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 …

Einfluss verschieden komplexer Steuertarifsysteme auf das individuelle Arbeitsangebot der Experimentteilnehmer abzuleiten. Die … Besteuerungspraxis zu finden ist. Es kann gezeigt werden, dass bei konstantem Netto- und Bruttolohn das Arbeitsangebot der Teilnehmer …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low-income individuals. Work …

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for … people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the … and full-time work, respectively. We estimate labor supply reactions and welfare effects using a microsimulation model …

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

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 …

. Using the German Socio-Economic Panel and the microsimulation model STSM, we find that hours and participation elasticities … the working poor. The first reform is financed through an increase in the effective marginal tax rate for welfare …

This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … sources. We study unrestricted tax systems on income and savings (or other commodities) that implement the optimal direct …-revelation mechanism, as well as simpler tax systems that impose common restrictions like separability between earnings and savings taxes …