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mikro- und makroökonomischen Auswirkungen des demografischenWandels in Deutschland wird im vorliegenden Beitrag ein …
Persistent link: https://www.econbiz.de/10010300857
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10010276286
Microsimulation models are increasingly used to calibrate macro models for tax policy analysis. Yet, their potential remains underexploited, especially in order to represent the non-linearity of the tax and social benefit system and interactions between capital and labour incomes which play a...
Persistent link: https://www.econbiz.de/10012055383
We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10013178191
analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies … makes it a very suitable model to analyse the redistributive impact of policies. EDGE-M3 features eighty generations and …
Persistent link: https://www.econbiz.de/10012797290
We build a general equilibrium model of overlapping generations that incorporates endogenous saving, labor force participation, work hours, and Social Security benefit claims. Using this model, we study the impact of three Social Security reforms: 1) a reduction in benefits and payroll taxes; 2)...
Persistent link: https://www.econbiz.de/10010287121
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010293998
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010294601
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers? employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010260923
For the purpose of studying the consequences of the ageing of the Swedish population a group of scientists have enlarged the microsimulation model SESIM - originally developed at the Swedish Ministry of Finance - with modules that simulate health status, take up of sickness benefits, retirement,...
Persistent link: https://www.econbiz.de/10010321560