In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax … enrollment decision, accounting for multiple nonrandom selection and employing a microsimulation model to account for taxation … uncertainty among academics decreases enrollment rates. A simulation based on the estimated structural model indicates that a …

; wealth distribution ; microsimulation …

Unemployment Benefit II (Arbeitslosengeld II ). Eligibility to these benefits is simulated by applying a microsimulation model …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …

Unemployment Benefit II (Arbeitslosengeld II). Eligibility to these benefits is simulated by applying a microsimulation model based …This paper presents non-take-up rates of benefits from the German Income Support for Job Seekers scheme, called … and lower bounds of nontake-up are shown for different simulation assumptions. By employing a binary choice framework …

implies that the optimal tax rate is the same for all households and equals the growth maximizing tax rate. Hence, there is no …

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on … parameter of risk aversion. The simulation results indicate that flatter tax systems do not encourage, but rather discourage …When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in …