Narrow search
Showing 1 - 10 of 805
Cover Image
Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany
Laisney, François; Beninger, Denis; Beblo, Miriam - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The...
Persistent link: https://www.econbiz.de/10010297284
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
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 … statistic. The simulation results show inter alia that the average annual relief as measured by the average decline in the …
Persistent link: https://www.econbiz.de/10010300509
Cover Image
Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
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 … statistic. The simulation results show inter alia that the average annual relief as measured by the average decline in the …
Persistent link: https://www.econbiz.de/10010304812
Cover Image
Quasi-Monte Carlo Methods in Stochastic Simulations: An Application to Fiscal Policy Simulations using an Aggregate Disequilibrium Model of the West German Economy
Franz, Wolfgang; Göggelmann, Klaus; Schellhorn, Martin; … - 1998
Different stochastic simulation methods are used in order to check the robustness of the outcome of policy simulations … possible margin. Because of nonlinearities confidence intervals for the simulation results have to be obtained by means of … stochastic simulations. The main contribution of this paper consists in presenting the simulation results. The robustness of …
Persistent link: https://www.econbiz.de/10010297573
Cover Image
Rate Cutting Tax Reforms and Corporate Tax Competition in Europe
Heinemann, Friedrich; Overesch, Michael; Rincke, Johannes - 2008
While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...
Persistent link: https://www.econbiz.de/10010298038
Cover Image
Tax Progressivity and the Trade Union's Fallback-Option
Boeters, Stefan - 2002
When we analyse the labour market consequences of labour tax reforms in a model of firm-union wage bargaining, minor changes in the formulation of the union`s fallback option can have drastic effects. This paper compares two variants of the model in which either workers have no reemployment...
Persistent link: https://www.econbiz.de/10010298106
Cover Image
Romania's development to a low-tax country: Effective corporate tax burden in Romania from 1992 to 2010 and Romania's current ranking among the eastern European member states
Spengel, Christoph; Lazar, Sebastian; Evers, Lisa; … - 2012
We trace back Romania's development to a low-tax country among the Member States of the European Union by analysing the major tax law changes in corporate taxation since 1992. We find that the significant reduction of the corporate income tax rate from 45% in 1992 to 16% since 2005 has not been...
Persistent link: https://www.econbiz.de/10010307853
Cover Image
Energy taxes and employment: a do-it-yourself simulation model
Böhringer, Christoph; Ruocco, Anna; Wiegard, Wolfgang - 2001
, interactive simulation model which is accessible under http://brw.zew.de. Users can specify their own green tax reforms or … specifications and explain some simulation calculations by means of examples. Some exercises for classroom use are available on the …
Persistent link: https://www.econbiz.de/10010297757
Cover Image
Simulation of reforms of direct and indirect taxation for France
Laisney, François; Mühleisen, Martin; Staat, Matthias; … - 1992
situation and to the simulation of reactions to changes in the tax system. One of these takes fixed costs of work into account …
Persistent link: https://www.econbiz.de/10010299653
Cover Image
An unconditional basic income in the family context: Labor supply and distributional effects
Horstschräer, Julia; Clauss, Markus; Schnabel, Reinhold - 2010
In this paper we estimate the effects of an unconditional basic income on labor supply and income distribution with a special focus on the incentives to work in the family context. An unconditional basic income guarantees every citizen a minimum income without any means-testing. We simulate a...
Persistent link: https://www.econbiz.de/10010303004