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 focused on the flat tax impact on inequality in Romania. We compared 2005 against 2004, when we were … able to isolate the flat tax impact from other factors. We found that the higher the gross wage, the higher the flat tax … the flat tax. The Lorenz curve is illustrative, as only the last quantile of the population (richest 20%) appears as the …

conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …

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 …