Showing 1 - 10 of 23
Der Anfang der 1990er Jahre eingeführte Solidaritätszuschlag ist eine Ergänzungsabgabe zur Einkommensteuer, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung gefordert. Als eine Alternative zur...
Persistent link: https://www.econbiz.de/10010527633
In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …
Persistent link: https://www.econbiz.de/10010298065
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 …
Persistent link: https://www.econbiz.de/10010290103
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 …
Persistent link: https://www.econbiz.de/10010290116
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 …
Persistent link: https://www.econbiz.de/10010290117
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010298054
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010299074
This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …
Persistent link: https://www.econbiz.de/10010299463
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …
Persistent link: https://www.econbiz.de/10010300509
Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the … numerical model for Germany. The model combines a microsimulation module, which captures the labour-supply decisions of … bargaining and involuntary unemployment. In the simulations carried out using this model, the optimal degree of tax progressivity …
Persistent link: https://www.econbiz.de/10010300518