income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we … calculate actual average and marginal tax rates at different income levels as well as time-varying measures of structural … progressivity and complexity of national tax systems. We show that frequent alterations of tax structures have reduced tax rates at …

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 …

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy … Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation … reinforced in 2008 and 2009. The key characteristic of this reform is an in-work tax credit and decreased state tax rate …

variation caused by a substantial Dutch tax reform in 2001. Our main conclusion is that the positive significant effect of tax … is that women respond more to changes in tax allowances than to changes in marginal tax rates. …

In 2007 and 2008 Polish governments introduced a series of reforms which led to a substantial reduction in the tax … greater reductions in the tax burden compared to a widely discussed 15% flat tax. In the analysis we show the effects of the …

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over … the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect … marginal net-of-income-tax rate is around 0.2, while we find no response to the marginal net-of-payroll-tax rate. The …

The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to … influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income … expenditure taxation, by exempting the normal return to saving and taxing only excess returns on the same tax schedule as labour …

We evaluate reforms to the U.S. tax system in a dynamic setup with heterogeneous married and single households, and … revenue-neutral tax reforms: a proportional consumption tax, a proportional income tax, a progressive consumption tax, and a … reform in which married individuals file taxes separately. Our findings indicate that tax reforms are accompanied by large …