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 …

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 …

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 …

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 …

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 …

without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax … rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of … the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

benefits. We find that part-time work while receiving unemployment benefits is strongly concentrated in the service and social … implementation of earnings disregards in unemployment benefits and housing allowances, which allowed individuals to earn up to 300 … euros per month without reductions in their benefits. Using variation in the impact of the reforms on incentives between …