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 …

assess the role of tax-benefit systems to explain these differences. Using newly developed tax-benefit microsimulations for …, Mozambique, Tanzania, Ethiopia and South Africa. These countries show contrasted situations in terms of income distribution. We … distribution between the contribution of tax-benefit policies versus the contribution of other factors (market income distributions …

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 …

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 …

How much does society value redistribution? The common method to derive inverse-optimum welfare weights is by inverting … an optimal-tax model. Our alternative imposes fewer restrictions on labor supply and enables comparisons across household … types. We use a structural labor supply model to calculate the marginal value of public funds for various small tax …

overcome the lack of data by proposing a dynamic calibrated microsimulation approach to generate counterfactual income … using publicly available data and a household income generation model to perform the first calibrated simulation based upon …

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 …

base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform. …Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of … not suitable for use in detailed modelling of the direct tax and welfare system. This makes approaches which impute …

benefits. Labour supply to the main job is reduced by increased marginal tax rates while labour supply to the second job is …This paper examines the effects of increasing marginal tax rates on labour supply in a setting in which workers may … model is estimated with correction for tax system endogeneity and multi-sample selection in a correlated random effects …