tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases especially if tax …

Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

In this paper, we investigate the effects of housing-related tax policy measures on macroeconomic aggregates using a …-occupied housing. Using our model, we analyze the effects of changes in housing-related tax policy measures on the level of output, tax … revenue and household debt, along with other macroeconomic aggregates. The tax policies we consider are (i) increasing …

Ravn (2013), we show that inferences cannot be made about the effects of tax changes on output, labor, or investment. …

This paper utilizes a unique micro data set on consumer durables to study the effect of consumption tax reforms on the … European countries, which enacted numerous consumption tax reforms in recent years. We implement a reduced form specification … individual products in multiple countries. The results document that changes in baseline consumption tax rates are fully and …

This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …