Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax … enrollment decision, accounting for multiple nonrandom selection and employing a microsimulation model to account for taxation … uncertainty among academics decreases enrollment rates. A simulation based on the estimated structural model indicates that a …

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on … parameter of risk aversion. The simulation results indicate that flatter tax systems do not encourage, but rather discourage …When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in …

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 …

Entrepreneurial activity is often regarded as an engine for economic growth and job creation. Through tax policy … Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …, the tax rate reductions did not apply to freelance professionals (Freiberufler), and second, entrepreneurs with earnings …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax … that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …