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 …

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

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 …

. 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 …