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EDGE-M3: a dynamic general equilibrium micro-macro model for the EU member states
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2020
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/10012241664
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Earlier or Later : A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Raffelhüschen, Bernd; Moog, Stefan; Honerkamp, Josef - 2021
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/10013318933
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Micro-founded tax policy effects in a heterogeneous-agent macro-model
D'Andria, Diego; DeBacker, Jason; Evans, Richard W.; … - 2019
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/10011994639
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Pensions, income taxes and homeownership : a cross-country analysis
Fehr, Hans; Hofmann, Maurice; Kudrna, George - 2021
a cross-country analysis, using tax and pension policy designs in Germany, the US and Australia. These developed nations … homeownership compared to Germany. The question is to what extent the observed differences in homeownership are induced by national …. The model is calibrated to Germany featuring German statutory public pension and dual income tax systems, and then applied …
Persistent link: https://www.econbiz.de/10012602340
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Optimal Retirement Age
Forman, Jonathan Barry; Chen, Bing Yung-Ping - 2008
What is the optimal retirement age? This paper looks at the optimal retirement age from various perspectives. Most of the current pension laws relating to retirement age were codified decades ago, and they have become badly out of date given what we now know about longevity, about health and...
Persistent link: https://www.econbiz.de/10014217136
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Stamping out stamp duty : housing mismatch and welfare
Cho, Yunho; Li, Shuyun May; Uren, Lawrence - In: Quantitative economics : QE ; journal of the … 15 (2024) 2, pp. 381-426
Property transaction taxes-also known as stamp duty-are widely viewed as an inefficient form of taxation. In this paper, we examine the welfare implications of removing stamp duty in a general equilibrium overlapping generation model with heterogeneous agents. Our model features an idiosyncratic...
Persistent link: https://www.econbiz.de/10015053128
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A switch from joint to individual taxation is welfare improving
Decoster, André; Haan, Peter - 2011
revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …
Persistent link: https://www.econbiz.de/10009579606
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Accounting for Family Background When Designing Optimal Income Taxes : A Microeconometric Simulation Analysis
Aaberge, Rolf - 2009
The purpose of this paper is to introduce and adopt a generalised version of Roemer's (1998) Equality of Opportunity (EOp) framework, which we call extended EOp, for analysing second-best optimal income taxation. Unlike the pure EOp criterion of Roemer (1998) the extended EOp criterion allows...
Persistent link: https://www.econbiz.de/10013153308
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Structural Labour Supply Models and Microsimulation
Aaberge, Rolf - 2018
models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …
Persistent link: https://www.econbiz.de/10012917091
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The LOTTE system of tax microsimulation models
Jia, Zhiyang; Larsen, Bodil M.; Lian, Bård; Nesbakken, Runa - 2023
Microsimulation models of the LOTTE system are key tools for tax policy-making in Norway and are extensively used in the budget process. The aim of this paper is to give an overview of the different modules in the LOTTE family - a non-behavioral tax-benefit model for personal income tax...
Persistent link: https://www.econbiz.de/10014432182