basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and …

-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation …

social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …

perspective. This paper presents a simulation model mapping causal relationships behind this interaction. Results suggest that the …