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Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Steiner, Viktor; Haan, Peter - 2004
reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using …In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a … significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax …
Persistent link: https://www.econbiz.de/10010260709
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Verteilungswirkungen ausgewählter steuerpolitischer Reformen der 19. Legislaturperiode
Blömer, Maximilian; Brandt, Przemyslaw; Harter, Anina; … - 2021
This study examines the distributional effects of tax policy during the 19th legislative period. The ifo … microsimulation model ifo-MSM-TTL simulates the changes in income for different household types and income groups as well as the … change in inequality and poverty measures due to reforms in tax legislation. The study focuses on the key tax policy …
Persistent link: https://www.econbiz.de/10012658348
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Was bei einer Reform des Solidaritätszuschlags zu beachten ist
Blömer, Maximilian; Dörr, Luisa; Fuest, Clemens; … - In: ifo Schnelldienst 72 (2019) 16, pp. 29-41
Die öffentliche Debatte um den Solidaritätszuschlag nimmt gegenwärtig Fahrt auf. Am 9. August legte das Bundesfinanzministerium einen Gesetzesentwurf vor, der die Ergänzungsabgabe für gut 90% der Steuerzahler zurückführt. Dies soll durch die erhebliche Erhöhung der derzeit geltenden...
Persistent link: https://www.econbiz.de/10012140723
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The ZEW combined microsimulation-CGE model: innovative tool for applied policy analysis
Clauss, Markus; Schubert, Stefanie - 2009
This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …
Persistent link: https://www.econbiz.de/10010299463
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Optimal taxation: the design of child related cash- and in-kind-benefits
Haan, Peter; Wrohlich, Katharina - 2007
This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal … taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current … German tax and transfer system for single women optimal. Furthermore, we compare the welfare function conditional on the …
Persistent link: https://www.econbiz.de/10010264977
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Optimal taxation: the design of child related cash- and in-kind-benefits
Haan, Peter; Wrohlich, Katharina - 2007
This paper contributes to the debate about the optimal design of tax-transfer systems. Based on the theory of optimal … taxation, combined with microsimulation and microeconometric techniques we derive the welfare function which makes the current … German tax and transfer system for single women optimal. Furthermore, we compare the welfare function conditional on the …
Persistent link: https://www.econbiz.de/10010268498
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Reformen im Niedriglohnsektor: Eine integrierte CGE-Mikrosimulationsstudie der Arbeitsangebots- und Beschäftigungseffekte
Franz, Wolfgang; Guertzgen, Nicole; Schubert, Stefanie; … - 2007
. Dieses Vorgehen vereint die Vorteile der Mikrosimulation durch die detaillierte Berücksichtigung der Haushalte auf Basis der …
Persistent link: https://www.econbiz.de/10010297995
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An unconditional basic income in the family context: Labor supply and distributional effects
Horstschräer, Julia; Clauss, Markus; Schnabel, Reinhold - 2010
minimum income without any means-testing. We simulate a proposed basic income reform with a detailed microsimulation model …
Persistent link: https://www.econbiz.de/10010303004
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Arbeitsangebotseffekte und Verteilungswirkungen der Hartz-IV-Reform
Arntz, Melanie; Clauss, Markus; Kraus, Margit; … - 2007
Das Hartz-IV-Gesetz führte zu einer weit reichenden Reform der sozialen Sicherung in Deutschland. Neben den erwarteten Einkommensverlusten bei Arbeitslosenhilfeempfängern führt diese Reform aber auch zu weit weniger beachteten Ausweitungen von Transfers, denn neben ehemaligen Empfängern von...
Persistent link: https://www.econbiz.de/10010277190
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Documentation of the tax-benefit microsimulation model STSM: Version 2012
Steiner, Viktor; Wrohlich, Katharina; Haan, Peter; … - 2012
The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of … of private households, and their budgetary (fiscal) effects in Germany. Besides a detailed depiction of the German tax … et al., 2005; 2008). It takes into account the regulations of the tax and transfer system as of 2012. Chapter 2 …
Persistent link: https://www.econbiz.de/10010281455