necessarily lead to less poverty. Tax payments are extremely high, whereas social contribution payments are relatively low leading …

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 …

composite null hypotheses of SD orders. This is in contrast to simulation and bootstrap-based techniques that do so, resulting …

We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income … children. The data reveals a large dispersion in tax rates and taxes paid. Ranking households according to the average tax … rates they face, those at top 1% face taxes in excess of 27.5%, while the median tax rate is about 8%. About 14.5% of …

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 …

basis of a microsimulation model which accounts for the complex interactions between individual wages, the tax … consumption. Simulation results show that the minimum wage would be rather ineffective in raising net household incomes and …