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Empirical macromodels under test: a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions
Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...
Persistent link: https://www.econbiz.de/10010297599
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Empirical macromodels under test : a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions
Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998 - Preliminary version
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...
Persistent link: https://www.econbiz.de/10011442295
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Empirical macromodels under test: a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions
Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1998
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...
Persistent link: https://www.econbiz.de/10005098014
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland: Eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10010300010
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10003951045
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A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
Elschner, Christina; Schwager, Robert - 2004
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...
Persistent link: https://www.econbiz.de/10010297384
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A Simulation Method to Measure the Tax Burden on Highly Skilled Manpower
Elschner, Christina; Schwager, Robert - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2004
A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...
Persistent link: https://www.econbiz.de/10005097743