article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on … most other microsimulation tools. A demand module takes into account possible restrictions of labor demand and identifies …

[psi]MOD ; microsimulation ; tax and benefit systems ; labor demand …This paper describes IZA[psi]MOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The …-employee dataset LIAB. IZA[psi]MOD consists of three components: First, a static module simulates the effects of a tax reform on the …

neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard … optimal-tax model, we show that the ETI is not sufficient for welfare analysis if (i) deductions generate externalities and if … (ii) deductions are responsive to tax-rate changes. While the first condition should arguably hold true for the majority …

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