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family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD …
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During the 2010-2019 decade, consumption taxes have risen in the vast majority of the EU Member States as a result of austerity measures, tax shifts as well as taxing transport and housing-related energy consumption. The redistributive impact of these policy changes remains mostly unexplored. In...
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Ausgehend von der gegenwärtigen Situation Deutschlands im Bereich der Steuer- und Sozialpolitik untersucht dieses Buch deren Ursachen und analysiert Vorschläge für Steuerreformen und Reformen des sozialen Sicherungssystems und seiner Teile. Mit Hilfe von Mikrosimulationsmodellen werden die...
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-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR … approach hinges on the use of a macro-econometric model combined with a microsimulation model which represents a more flexible … second-round revenue impact is found to be small relative to the first-round microsimulation results. …
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