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 …

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 …

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 …

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 …

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 …

standard method of evaluating reform proposals in the tax and transfer system - microsimulation. A fundamental tax- and …In diesem Report zeigen wir die Simulation verschiedener Varianten eines Bedingungslosen Grundeinkommens (BGE) in … - die Mikrosimulation. Es gibt zahlreiche potenzielle Wirkungskanäle eines BGE. Hier beschränken wir uns auf die …