Pestel, Nico; Sommer, Eric - 2015
distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated by … revenue-neutral reductions in income-related taxes. We differentiate between the personal income tax (PIT) and social security … contributions (SSC). Based on a dual data base and a microsimulation model of household labor supply behavior, we find a regressive …