from ECUAMOD, the tax-benefit microsimulation model for Ecuador. Our results show that simulated taxes and social insurance …The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different … approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained …

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 …

and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide …This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in … recent policy changes, and simulate two budgetneutral tax-benefit reforms, focusing on their targeting efficiency and effects …

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 …

coefficients are positive but smaller than the tax coefficients, indicating that, in the long run and short run, taxes have a …

Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax … avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational … tax avoidance for the structure of government tax revenues. First, we show that, at the country level, countries with …

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

effective tax rates for using debt financing are significantly lower than those for equity financing - this study explores the …