. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions …

shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an … ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …

minimum income without any means-testing. We simulate a proposed basic income reform with a detailed microsimulation model …