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 …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on … most other microsimulation tools. A demand module takes into account possible restrictions of labor demand and identifies …

responses in microsimulation models. The paper focuses attention on two methodologies for modelling labour supply: the discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal … (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic … income and a tax defined by a 4th degree polynomial. The rule is applied to total taxable household income. A …

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 analyzes how firms respond to changes in tax benefits for low-earning workers and how such policies also … tilted towards high-earning workers, not targeted by the tax benefits. Nonexposed establishments substitute employment … affect high-earning workers. I explore establishment outcomes around Germany's 2003 Mini-Job Reform, which expanded tax …

. 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 …

. 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 …

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 …