public pension system. We calculate that, in the case of Germany, the fiscal consequences of the 6.4 year increase in age 65 …

effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven … place in Germany, towards a more Anglo-American system in which a large proportion of transfers are paid to the working poor …

of the tax and transfer system on work incentives. The structural parameter estimates are used to evaluate the effects of … a tax reform targeted at low income individuals on employment behavior and retirement decisions. …

-effort game that vary in the degree of redistribution. At one extreme, the Leviathan scenario, where no tax revenue is … investigate a situation where tax revenue is used to finance a public good that provides neither direct nor immediate monetary … benefits to the taxpayers. We ran this experiment in three different countries, Canada, France, and Germany, to test whether …