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Documentation IZAΨMOD v3.0 : the IZA policy simulation model
Löffler, Max; Peichl, Andreas; Pestel, Nico; Siegloch, … - 2014
This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model … most other microsimulation tools. A demand module takes into account possible restrictions of labor demand and identifies …
Persistent link: https://www.econbiz.de/10010417997
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Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer
Löffler, Max; Peichl, Andreas; Pestel, Nico; … - 2011
In diesem Beitrag analysieren wir den aktuellen Einkommensteuervorschlag von Paul Kirchhof im Hinblick auf Zielkonflikte zwischen Steueraufkommen, Verteilungswirkungen und Effizienzgesichtspunkten. Wir kommen zu dem Ergebnis, dass der aktuelle Kirchhof-Vorschlag politisch kaum durchsetzbar sein...
Persistent link: https://www.econbiz.de/10009376415
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Shifting taxes from labor to consumption : more employment and more inequality
Pestel, Nico; Sommer, Eric - 2015
contributions (SSC). Based on a dual data base and a microsimulation model of household labor supply behavior, we find a regressive …
Persistent link: https://www.econbiz.de/10011286036
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Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
Pestel, Nico; Sommer, Eric - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10010329110
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Shifting taxes from labor to consumption: Efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10010332150
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Shifting taxes from labor to consumption : efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10010225955
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Shifting taxes from labor to consumption : efficient, but regressive?
Pestel, Nico; Sommer, Eric - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10010241589
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Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
Pestel, Nico; Sommer, Eric - Institute for the Study of Labor (IZA) - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10011212759
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Shifting Taxes from Labor to Consumption: Efficient, but Regressive?
Pestel, Nico; Sommer, Eric - Forschungsbasierte Infrastruktureinrichtung … - 2013
compensated by a revenue-neutral reduction in income-related taxes. Based on a dual data base and a microsimulation model of labor …
Persistent link: https://www.econbiz.de/10010896280
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Marital sorting, inequality and the role of female labor supply: Evidence from East and West Germany
Pestel, Nico - 2015
This paper examines to what extent marital sorting affects cross-sectional earnings inequality in Germany over the past three decades, while explicitly taking into account labor supply choices. Using rich micro data, the observed distribution of couples' earnings is compared to a counterfactual...
Persistent link: https://www.econbiz.de/10011301342