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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …
Persistent link: https://www.econbiz.de/10010357589
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Family tax splitting : a microsimulation of its potential labour supply and intra-household welfare effects in Germany
Beblo, Miriam; Beninger, Denis; Laisney, François - 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/10011448558
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Quasi-Monte Carlo methods in stochastic simulations : an application to fiscal policy simulations using an aggregate disequilibrium model of the West German economy 1960-1994
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/10011441040
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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/10008702213
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The targeted negative income tax (TNIT) in Germany . evidence from a quasi experiment
Spermann, Alexander (contributor);  … - 2005
We report empirical evidence from the first field experiments to be conducted in Germany with program and control … people in Germany by public case managers. …
Persistent link: https://www.econbiz.de/10003178554
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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/10011446076
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Economic effects of VAT reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has …
Persistent link: https://www.econbiz.de/10003328085
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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; … - 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/10003969889
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Tax compliance under tax regime changes
Heinemann, Friedrich; Kocher, Martin - 2010
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the...
Persistent link: https://www.econbiz.de/10003951067
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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 - This version: March 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/10009152555