Showing 1 - 8 of 8
Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time … generation to the next that is largely untaxed and thereby maintaining the high degree of wealth inequality observed in Germany …
Persistent link: https://www.econbiz.de/10012797942
We provide novel and comprehensive evidence on the net fiscal contributions of natives and migrants to the governmental budgets of EU countries. We account for income taxes and cash benefits, along with indirect taxes and in-kind benefits, which are often missing in standard datasets. We find...
Persistent link: https://www.econbiz.de/10013260266
payments between native and migrant household in France, Germany and Spain. The question is of interest both from a … households in France and in Spain, while no significant gap is observed in Germany. Our results also confirm the existing …
Persistent link: https://www.econbiz.de/10012301933
This paper evaluates the degree of income protection the tax-benefit system provides to atypical workers in the event of unemployment, comparing them to standard employees. Our approach relies on EUROMOD, the EU tax-benefit microsimulation model, to simulate transitions from employment to...
Persistent link: https://www.econbiz.de/10011982149
In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the...
Persistent link: https://www.econbiz.de/10012593782
In this paper, we investigate the impact of the COVID-19 pandemic on German household income using a micro-level approach. We combine a microsimulation model with labour market transition techniques to simulate the COVID-19 shock on the German labour market. We find the consequences of the...
Persistent link: https://www.econbiz.de/10012507246
This paper introduces the Hypothetical Household Tool (HHoT), a new extension of EUROMOD, the tax-benefit microsimulation model for the European Union. With HHoT, users can easily create their own hypothetical data, which enables them to better understand how policies work for households with...
Persistent link: https://www.econbiz.de/10011994654
CORTAX is a macroeconomic model that focuses on corporate taxation and is used extensively for European Commission policy assessments. As a macroeconomic model, it simulates variables such as GDP, investment and employment, while being especially notable for its focus on corporate income...
Persistent link: https://www.econbiz.de/10014336526