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 …

the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … additionally consider social insurance contributions and cash benefits for a complete analysis of the whole tax benefit system. Our … analysis is based on EUROMOD, a static tax benefit microsimulation model for the EU-15 countries, which allows analysing the …

social policy reforms in 2005. The analysis is based on a microsimulation model, which includes a detailed description of the …

. This paper investigates the importance of incentives inherent in the tax-benefit system for the individual decision to take … incentives at the extensive margin measured by the Participation Tax Rate (PTR), particularly for low income individuals. Work …

apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply …

model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net … German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for …

an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this …

Based on a representative data set of more than 36 000 original tax report extracts, we develop a microsimulation model … that calculates the fiscal impact of changes in the area of tax deductible work-related expenses, in particular expenses … fiscal impact of changes in the German income tax law than previously possible and thus facilitates an informed evaluation of …