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 …

, under the constraint of constant total net tax revenue (fiscal neutrality), the effects of various hypothetical tax … to the current tax-transfer systems. The exercise can be considered as one of empirical optimal taxation, where the … basic income (Universal or Participation Basic Income) and adopting progressive tax-rules. If – besides the fiscal …

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 …

Many countries face the challenge of raising additional tax revenues without hurting economic growth. Comprehensive …, cross-country information on the revenue impact of tax policy changes can thus support informed decision-making on viable … reforms. We assess the likely revenue impact of various tax policy changes based on a sample of 21 advanced and emerging …

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 …

found that such tax can raise substantial tax revenue for the SMCs which could be used to enhance human capital in the … ; overlapping generations ; endogenous tax policy ; Mediterranean region …