ErbSiHM 0.1

This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model.ErbSiHM 0.1 comprises of a microsimulation model based on the data of the GermanInheritance Tax Statistics 2002 and a group simulation model employing the data of theSOEP. The microsimulation model of ErbSiHM 0.1 allows for detailed analyses of revenueand distributional effects of the German inheritance tax or inheritance tax reform proposals. Inaddition the impact of the inheritance tax on the tax burden of particular groups of taxpayerscan be detected.[...]

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Year of publication:	2010-04-01
Authors:	Houben, Henriette ; Maiterth, Ralf
Institutions:	Arbeitskreis Quantitative Steuerlehre
Subject:	Simulation \| simulation \| Sozioökonomisches Panel \| Sociel-Economic Panel \| Verteilung <Volkswirtschaft> \| distribution dynamics \| Steuerstatistik \| Tax Statistics

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Extent:	214016 bytes 34 p. application/pdf
Series:	Publikationen arqus Diskussionsbeitrag ; Nr 102 (2010)
Type of publication:	Book / Working Paper
Language:	German
ISSN:	1861-8944
Classification:	Corporate taxation and accounting. General ; Simulation methods ; Individual Working Papers, Preprints ; Germany. General Resources
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10009129471