Showing 1 - 10 of 19
Der Anfang der 1990er Jahre eingeführte Solidaritätszuschlag ist eine Ergänzungsabgabe zur Einkommensteuer, Kapitalertragsteuer und Körperschaftsteuer in Deutschland. In steuerpolitischen Debatten wird in regelmäßigen Abständen seine Abschaffung gefordert. Als eine Alternative zur...
Persistent link: https://www.econbiz.de/10010527633
In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …
Persistent link: https://www.econbiz.de/10010298065
This paper reviews the existing evidence on the effects of tax reforms on output levels and growth over the short and …-post estimates to predict the effects of tax reforms ex-ante. These include whether the estimated policy change can be replicated in … ex-post estimates of the effects of tax reforms. Overall, our review suggests that at least the direction of the long …
Persistent link: https://www.econbiz.de/10010304462
. Based on a simulation exercise, it finds that output data revisions alone may significantly undermine the reliability of …
Persistent link: https://www.econbiz.de/10010460703
-enhancing fiscal policy reforms. Using endogenous growth models in which the government levies an income tax to provide public inputs … particular firms can be expected to systematically over-estimate the growth-enhancing effects of lower tax rates, and under …
Persistent link: https://www.econbiz.de/10010311775
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010298054
between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …
Persistent link: https://www.econbiz.de/10010299074
This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …
Persistent link: https://www.econbiz.de/10010299463
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …
Persistent link: https://www.econbiz.de/10010300509
Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the … numerical model for Germany. The model combines a microsimulation module, which captures the labour-supply decisions of … bargaining and involuntary unemployment. In the simulations carried out using this model, the optimal degree of tax progressivity …
Persistent link: https://www.econbiz.de/10010300518