We develop a behavioural micro simulation model (LuxTaxBen) that contains very precise information on income tax rules … model has been built specifically for analysing the Luxembourgish tax-transfer system whereby one can generate disposable … conditional on labour supply while income tax rules and the various welfare benefit-levels are complicated functions of earned and …

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

by a tax based on the same tax base as the proportional municipal income tax. -- Micro simulation ; tax-benefit system …This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our …

-financed. -- Micro simulation ; tax-benefit system ; in-work tax credit reform …The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation …

; welfare benefits ; tax credits ; incentive effects …In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a … free choice over their hours of work. We then consider fixed costs of work, the complications introduced by the benefits …

Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …

Unemployment Benefit II (Arbeitslosengeld II). Eligibility to these benefits is simulated by applying a microsimulation model based …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …

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