Showing 1 - 10 of 14
simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …
Persistent link: https://www.econbiz.de/10010377794
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
der Methode der statischen Mikrosimulation unter Verwendung des Programms MICSIM vorgenommen. Diese Methode erlaubt es …
Persistent link: https://www.econbiz.de/10010290100
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 …
Persistent link: https://www.econbiz.de/10010290114
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 …
Persistent link: https://www.econbiz.de/10010290476
Die anhaltend hohe Arbeitslosigkeit hat verstärkt zu Diskussionen geführt, ob das Steuer-Transfer-System hierfür mitverantwortlich sei. Dabei wurde insbesondere auf die sehr hohe implizite Grenzbelastung im untersten Einkommensbereich hingewiesen. Als Alternativen wurden eine negative...
Persistent link: https://www.econbiz.de/10010377607
Dieser Beitrag untersucht die fiskalischen Gesamtwirkungen der Zuwanderung nach Deutschland mit Hilfe der demographisch basierten langfristigen Budgetmethode der Generationenbilanzierung. Zunächst wird für den Anfangsbestand der Einheimischen und Zuwanderer der Gegenwartswert aller individuell...
Persistent link: https://www.econbiz.de/10010377572
Persistent link: https://www.econbiz.de/10011475387