This documentation describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public … Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit … microsimulation module. The second part adds a behavioural component to the model: an econometricaly estimated labour supply model …

This paper describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public … Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit … microsimulation module. The second part adds a behavioural component to the model: an econometrically estimated labour supply model …

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 …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …

quantify the welfare effects and the excess burden of tax systems and tax reforms. The newly developed microsimulation module … Mikrosimulation zu verbinden. Hierdurch soll die Möglichkeit geschaffen werden die Wohlfahrtswirkungen von verschiedenen … berechnet, die durch einen Übergang des aktuellen Steuersystems zu drei verschiedenen Flat-Rate-Tax-Varianten auftreten würden …