background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard …

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 …

erscheint eine Verrechnung der Steuergutschrift mit der abzuführenden Lohnsteuer. -- Forschung ; Entwicklung ; Steuer …

microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data … of the SOEP. The microsimulation model of ErbSiHM 0.1 allows for detailed analyses of revenue and distributional effects …