The impact of demographic changes on social security payments and the individual income tax base : long-term micro-simulation approach
Year of publication: |
2014
|
---|---|
Authors: | Matsuda, Kazuya ; Ozeki, Yumiko ; Kikuta, Kazuaki ; Ueda, Junji |
Published in: |
Public policy review. - Tokyo, ISSN 1880-0955, ZDB-ID 2192826-5. - Vol. 10.2014, 3, p. 481-517
|
Subject: | individual income tax | taxation base | social insurance deductions | micro simulation | demographics | Einkommensteuer | Income tax | Sozialversicherung | Social insurance | Alternde Bevölkerung | Aging population | Simulation | Soziale Sicherheit | Social security | Bevölkerungsentwicklung | Demographic development | Steuerreform | Tax reform | Deutschland | Germany |
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