The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of taxes, statutory social security contributions and social transfers on the distribution of incomes, labour supply decisions of private households, and their budgetary (fiscal)...

The $PEQUV-File is based on the Cross-National Equivalent File (CNEF) with extended income information for the SOEP. This file comprises not only the aggregated income figures provided in the CNEF but also further single income components.