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 …

based on data from the enlarged Sfb 3-Secondary Occupation Survey 1984, enlarged by tax and regional information for the … disincentive labor supply effects of the 1990 German tax reform are to be expected. The recent German Tax reform impacts are … quantified by a combined dynamic and static microsimulation approach based on microeconometric estimated behavioral pattern …

Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new … tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal … groups is necessary. In addition, a problemoriented analysis and description of the actual tax burden and its distribution is …

National policymakers are increasingly aware that their tax policy options are constrained by international tax … competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base … aim of the present paper is twofold: Firstly, we detail the tax mix of four member states of the European Union (Germany …

1 percent rate on each Member States' value added tax base, and (4) a resource on the basis of GNP. Currently, the Union … impacts of taxation. More specifically, we have estimated the incidence of national tax systems (Germany, the Netherlands …, Spain and the United Kingdom), and the incidence of present own resources and prospective new (tax) resources of the …

With the data of the de facto anonymised income tax statistics 1998 (FAST 98), the German official statistics are for … a research project. In the article entitled De facto anonymised microdata file on income tax statistics 1998, in … income tax statistics demonstrated. …

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 …