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

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

-Economic Panel Study (SOEP) and process-produced microdata from the German pension insurance. A microsimulation model is developed …

rates. Our analysis is based on a microsimulation model that accounts for the interactions between wages, the tax … examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax … a large extent be offset by reductions in means-tested welfare transfers and high marginal tax rates. Taking into …

investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is … compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor … supply behavior, we confirm a general regressive impact of such a tax shift in the short run. When accounting for labor …