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.[...]