payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used …A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined …. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the …

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 …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

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 …

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 …

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 …

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 …

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …