This report examines a reform proposal by the Bündnis 90/Die Grünen to introduce a reformed basic child benefit … (Kindergrundsicherung). The aim of the reform proposal is to improve the material situation of families and to simplify the eligibility for … benefits. Core elements of the reform proposal include a consolidation of currently various transfers for families into the …

standard method of evaluating reform proposals in the tax and transfer system -- microsimulation. A fundamental tax- and … transfer reform such as the universal basic income can involve numerous potential adjustment channels. Here, we report the …