In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on … most other microsimulation tools. A demand module takes into account possible restrictions of labor demand and identifies …

This paper aims to provide an introduction to the current state of the art of EUROMOD, the European Union tax …-benefit microsimulation model. It explains the original motivations for building a multi-country EU-wide model and summarises its current … some technical aspects such as the tax-benefit programming language and the user interface. The paper also reviews some …

the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide …This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in … recent policy changes, and simulate two budgetneutral tax-benefit reforms, focusing on their targeting efficiency and effects …

tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …

, gleichzeitig aber die größte Umverteilungswirkung hat. -- Einkommensteuer ; Umverteilung ; Mikrosimulation … ; Redistribution ; Microsimulation … tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high …

to this fact, special incentives were introduced. They were strictly associated with tax system, because these … instruments introduced the possibility to minimize the tax base for those, who decided to save for own pension. This article … analyses statistics dates concern these incentives and verifies the hypothesis, whether tax system shall create incentives for …

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 …