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 …

. 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 …

, we show that local governments responded to this migration shock with selective and persistent tax raises as well as … effects on people's preferences for redistribution. In areas with larger inflows in the 1940s, people have substantially … higher demand for redistribution more than 50 years later. …

investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is … compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor … supply behavior, we confirm a general regressive impact of such a tax shift in the short run. When accounting for labor …