Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases especially if tax …

microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data …This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model. ErbSiHM 0.1 comprises of a … of the SOEP. The microsimulation model of ErbSiHM 0.1 allows for detailed analyses of revenue and distributional effects …

berücksichtigt, die sich an den Erkenntnissen der New-Tax-Responsivenes Literatur orientieren. Ohne Berücksichtigung von … der Übergang zur Dualen Einkommensteuer eine Umverteilung von unten nach oben bewirken. …