comparison, more explicit. On the basis of microdata from the Socio Economic Panel (SOEP) for married couples in Germany, we …

Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …

income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that … joint income taxation in Germany which discriminates by marital status, has a strong and highly significant impact on the …

models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …

describes details of the Polish tax and benefit system and the simulation assumptions which were necessary in modelling it in …

model to analyse the macroeconomic impact of the projected demographic trends in Scotland. Demographic trends are defined by … a CGE simulation to track the impact of changes in demographic structure upon macroeconomic variables under different …