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 …

In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our … reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for …

Die Arbeit ist ein erster deutscher Beitrag zur new tax responsiveness literature. Wir beobachten das Verhalten eines …

In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ?natural … experiment' and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax … rates. Our results suggest an average elasticity of taxable income with respect to the net-of-tax rate of around 0.4. Due to …

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 …