This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the effects of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven rationing risk that might prevent individuals from...

Benefit sanctions imposed on non-compliant welfare recipients are a new element in the German welfare system. In practice, the sanction policy and the application of sanctions vary considerably across the 439 welfare agencies. Based on combined administrative and survey data, these differences...

Der Anspruch war hoch: Nach dem Prinzip des "Förderns und Forderns" sollten die Hartz-Gesetze (1. bis 4. Gesetz für moderne Dienstleistungen am Arbeitsmarkt) den entscheidenden Beitrag zum Abbau der auf nie gekannte Höhen gestiegenen Arbeitslosigkeit in Deutschland leisten. Anfang 2005 wurden...