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 assesses the macroeconomic and distributional impact of personal income tax (PIT) reforms in the U … marginal tax rates; (ii) PIT cuts do 'trickle-down' the income distribution: tax cuts stimulate demand for non …-tradable services which raise the wages and employment prospects of low-skilled workers even if the tax cut is not directly incident on …

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 …

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 …

-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 …

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 …

that accounts for the value of future benefits tied to taxation. This yields new tests of tax-benefit linkage based on …This paper tests whether partially unemployed workers value future preserved benefits when they bunch at the kink of … bunching heterogeneity. I verify in quasi-experiments that UI extension programs that decrease the value of future benefits …

While Earned Income Tax Credit (EITC) expansions are typically associated with improvements in maternal mental health … through direct tax credit, changes in labor supply and changes in health insurance coverage of participants. To disentangle …

The Earned Income Tax Credit (EITC) is the single most important transfer program in place in the United States. An …

transfers do not decline, indicating no loss in redistribution. Our estimates imply a 9-14% social tax rate. The welfare … benefits of informal redistribution may come at a cost, depressing labor supply and productivity. … frequent. Such arrangements may distort labor supply - acting as a "social tax" that dampens the incentive to work. We document …