Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions … depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax brackets …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

base for future microsimulation analysis of simultaneous direct tax, indirect tax and welfare reform. …Comprehensive modelling of the impact of taxes and tax policy options requires data on the impact at micro-level of … not suitable for use in detailed modelling of the direct tax and welfare system. This makes approaches which impute …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax reform on the budget … distinguishes our model from most other microsimulation tools. A demand module takes into account possible restrictions of labor …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …

demand and wages. Compared to their efficient values, gross wages, unemployment and participation are lower. Average tax … rates are increasing. Marginal tax rates are positive, even at the top. Finally, numerical simulations suggest that … redistribution is much more important in our setting than in a comparable Mirrlees (1971) setting. …

This paper studies optimal unemployment benefit levels and optimal proportional income tax rates over the business … because the UI system can be used to smooth consumption across different economic states. However, high benefits increase … unemployment. An alternative way to redistribute income is to vary tax rates over the business cycle. In this paper, we develop an …

poverty effects of alternative policies are analyzed thanks to counterfactual simulations built using a micro-simulation model …In-work transfers are often seen as a good trade-off between redistribution and efficiency, as they alleviate poverty … existing scheme, the Family Income Supplement (FIS), and of its replacement by the refundable tax credit in force in the UK …

-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …

, we use a microsimulation approach to project what US longevity would look like, if US health trends approximated those in …