Müller, Heiko; Sureth, Caren - In: International Journal of Microsimulation 2 (2009) 1, pp. 32-48
Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, and individual data is often even not available at all. In this paper we take Germany and its data...