; wealth distribution ; microsimulation …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

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 …

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 …

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

-level survey data. This study uses EUROMOD, a static tax-benefit microsimulation model calibrated for Malta, to evaluate the …Microsimulation models have been particularly useful when dealing with the economic welfare impact of COVID-19 … so doing, serve as a validation tool against which simulation exercises such as this can be compared. …

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 …