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 …

analyses is usually missing. -- microsimulation ; group simulation ; tax revenue ; personal income tax ; tax statistics …Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining …

taxation considerably increases yearly tax revenue by 1.1 billion €. -- micro simulation ; loss offset restrictions ; corporate …In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the German …

We look at the theory of arbitrage with taxation under certainty. The tax scale in our model is not linear. Under the … premise that tax scale is convex, we analyze prices that do not exhibit arbitrage opportunities. It turns out that there are … portfolio is bounded from above and cannot increase infinitely. In a model with a linear tax scale such a bounded arbitrage …

; wealth distribution ; microsimulation …

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 …

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …