Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases especially if tax …

is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …

microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data …This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model. ErbSiHM 0.1 comprises of a … of the SOEP. The microsimulation model of ErbSiHM 0.1 allows for detailed analyses of revenue and distributional effects …