With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post …-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions … promoting growth and employment. Under the aspect of the tax reform 2000 and the Karlsruher Entwurf (an expert draft on further …

reform and a combined static/dynamic microsimulation of the recent German tax reform with its behavioural impacts on formal …In recent years microsimulation models (MSMs) have been increasingly applied in quantitative analyses of the individual … impacts of economic and social programme policies. The suitability of using microsimulation as an instrument to analyze main …

mittels der Mikrosimulation fortgeschrieben. Neben diesen Verhaltensgleichungen beinhaltet AVID-PRO eine Vielzahl … individual working-biographies. This discussion paper portrays the instrument of this projection, a microsimulation model for the … year 1996 in Germany (AVID-PRO). For the purpose of this microsimulation model we first raised longitudinal section and …

der Methode der statischen Mikrosimulation unter Verwendung des Programms MICSIM vorgenommen. Diese Methode erlaubt es …

This essential dimensions of microsimulation as an instrument to analyze and forecast the individual impacts of … alternative economic and social policy measures are surveyed in this study. The basic principles of microsimulation, which is a …-section and life-cycle) approaches are compared to one another. Present and past developments of microsimulation models and their …

und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation …. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … analyses on the Income Tax Reform and 3. Micro analyses on the Communal Finance Reform. Here we analysed the consequences of …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …