Empirische Wohlfahrtsmessung von Steuerreformen

Frank Brenneisen und Andreas Peichl

This paper combines the theoretical cognition of welfare measurement with the technique of microsimulation allowing to quantify the welfare eÞects and the excess burden of tax systems and tax reforms. The newly developed microsimulation module is applied on several flat tax reform scenarios which can decrease the excess burden caused by the tax system depending on the tax schedule parameters.

MoreLess

Year of publication:	Apr. 2007
Other Persons:	Brenneisen, Frank (contributor) ; Peichl, Andreas (contributor)
Publisher:	Köln : Univ., Finanzwiss. Forschungsinst.
Subject:	Steuerreform \| Tax reform \| Steuerwirkung \| Tax effects \| Mikrosimulation \| Microsimulation \| Wohlfahrtsanalyse \| Welfare analysis \| Allgemeines Gleichgewicht \| General equilibrium \| Theorie \| Theory

freely available

Full text |

More access options

Check Google Scholar

In libraries world-wide (WorldCat)

In German libraries (KVK)

I need help

Extent:	Online-Ressource, 25 S. = 281 KB, Text
Series:	FiFo discussion papers. - Köln : [Verlag nicht ermittelbar], ZDB-ID 2408081-0. - Vol. 07,5
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	German
Notes:	Zsfassungen in dt. und engl. Sprache Systemvoraussetzungen: Acrobat Reader
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10003477077