Politik gefordert. Wir führen eine Mikrosimulation einer solchen Reform durch und analysieren die Effekte auf Fiskus …

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 …

Diskussion. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Auswirkungen einer Umsetzung des von der FDP neu …

simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …