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...

This paper provides a technical description of the overlapping generations model used by the Joint Research Centre to analyse tax policy reforms, including in particular pension and demographic issues. The main feature of the EDGE-M3 model lies in its high level of disaggregation and the close...

This study investigates the economic impact of a recent proposal for a common corporate tax base (CCTB), European Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European Commission (2016b). On top of the common base, it...

The paper presents a new calibration for CORTAX (short for CORporate TAXation), which is a computable general equilibrium (CGE) model covering all EU member states, the US, Japan and a tax haven. The CORTAX model was originally built by the Centraal Planbureau (CPB) in the Netherlands based on...

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...

Das Bundesverfassungsgericht hat 2010 die Regelleistungen nach dem Zweiten und Zwölften Buch Sozialgesetzbuch (SGB II und SGB XII) in ihrer damaligen Form für nicht verfassungsgemäß erklärt. Als Reaktion auf das Urteil wurde das Regelbedarfs- Ermittlungsgesetz (RBEG) verabschiedet. In der...

Research on welfare participation often shows significant differences between immigrants and natives that are often attributed to immigrants' higher risk of welfare dependence. We study whether immigrants in Germany also differ from their German counterparts in their take-up behavior conditional...

Microsimulation studies typically assume that all entitlements to means-tested benefits are actually claimed by eligible households, despite a large body of research that suggests that take-up rates are substantially below 100%. The assumption of full take-up tends to exaggerate the simulated...

In Medienberichten war jüngst von jährlichen Einsparungen in Höhe von zehn bis elf Milliarden Euro bei den Ausgaben für die Aufstocker durch die Einführung eines flächendeckenden Mindestlohns von 8,50 Euro pro Stunde die Rede. In der Pressekonferenz vom 11. Juli 2013, auf die sich die...