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-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …
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-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …
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-middle income taxpayers. -- Elasticity of taxable income ; tax reform ; behavioral response ; revenue estimation ; flat tax …
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In this paper we estimate a model of household labor supply using an econometric approch that allows simultaneous decisions of household members, complex and non-convex choice sets induced by tax and benefit rules, and quantity constraints on hours choice. The model is estimated using the 1993...
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