(2004). Our focus lies on the effects on tax revenue, employment and economic growth. All calculations are based on the tax … and transfers microsimulation model FiFoSiM of the Cologne Center for Public Economics (FiFo). The Mitschke … of the economic agents. After that, we allow for behavioural reactions. The shift from the current German tax regime to …

We analyse an integrated reform of the German corporate and personal income tax and benefit system in combination with … a negative income tax (Bürgergeld) according to the proposal by Joachim Mitschke (2004). Our focus is threefold and … evaluates the effects on tax revenue, employment and economic growth. All calculations are based on the modified tax and …