In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

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 …

Changing the income tax progressivity in labour markets with collective wage bargaining generates a trade-off. On the … numerical model for Germany. The model combines a microsimulation module, which captures the labour-supply decisions of … bargaining and involuntary unemployment. In the simulations carried out using this model, the optimal degree of tax progressivity …

EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at …-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We … study how different Member States achieve various degrees of redistribution through different combinations of progressivity …