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 …

, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. … for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

. Our empirical results, based on a comprehensive panel of European firm-level data, suggest that a higher tax benefit of … the capital structures of smaller companies respond more heavily to changes in the tax benefit of debt. Additional … tax rates at the shareholder level implicates significant capital structure adjustments as well. Moreover, we find …

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 …