microlevel panel data of German income tax files that is highly representative for top income households. Top income mobility is … recipients' mobility is lower than that of lower income tax units. …

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 …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels … changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the … tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with …