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 …

-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 …

; wealth distribution ; microsimulation …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

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 …

The Affordable Care Act (ACA) introduced a premium tax credit to help low-income families purchase insurance and an … individual mandate penalty to encourage purchasing insurance, but a couple’s total tax credit and mandate penalty may differ … Surveys and leverage variation in the marriage subsidy created by the ACA’s premium tax credit, individual mandate, and …

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 …