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components tax reform, tax revenue estimation and microsimulation are briefly discussed. …
Persistent link: https://www.econbiz.de/10013444546
. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions …
Persistent link: https://www.econbiz.de/10012705235
-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …
Persistent link: https://www.econbiz.de/10014290690
shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an …
Persistent link: https://www.econbiz.de/10010357589
Die in Aussicht gestellten Steuererleichterungen sind das beherrschende Thema der ersten Wochen nach Amtsantritt der neuen Bundesregierung. Die vorliegende Studie enthält eine Simulation der mutmaßlichen Effekte einer Umsetzung des von der FDP vorgeschlagenen Stufentarifs und Bürgergelds auf...
Persistent link: https://www.econbiz.de/10003897373
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 …
Persistent link: https://www.econbiz.de/10003423959
Dieser Beitrag dokumentiert den Aufbau des Mikrosimulationsmodells EITDsim. EITDsim kann zur empirischen (ex ante) Evaluation von steuer- und finanzpolitischen Fragestellungen, insbesondere von (potentiellen) Steuerreformen, verwendet werden. Dafür kombiniert EITDsim auf Basis des erweiterten...
Persistent link: https://www.econbiz.de/10009620580
The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency eects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...
Persistent link: https://www.econbiz.de/10010239782
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural …
Persistent link: https://www.econbiz.de/10012154574
reform using the microsimulation model EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural …
Persistent link: https://www.econbiz.de/10012156933