base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …

'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on … GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

between labour market segments in a combined, consistent microsimulation-AGE model with a flexible representation of …

numerical model for Germany. The model combines a microsimulation module, which captures the labour-supply decisions of …

minimum income without any means-testing. We simulate a proposed basic income reform with a detailed microsimulation model …

quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …

-specified time limits, are viewed as one important reason for the persistently high level of unemployment in Germany by many … supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … typically assumed by contributors to recent discussions on the potential labour market effects of welfare reforms in Germany …