Search Results - subject:"(Micro) simulation"

Kornstad, Tom; Thoresen, Thor O. - Statistisk Sentralbyrå, Government of Norway - 1999

Improving the distributional impact of transfers may be costly if it reduces labour supply. In this paper we show how effects of changes in the design of the child benefit programme can be examined by deriving information from behavioural and non-behavioural simulations on micro data. The direct...

Persistent link: https://www.econbiz.de/10004980909

Mesurer la pauvreté et les inégalités dans un modèle d'équilibre général calculable

Decaluwé, Bernard; Dumont, Jean-Christophe; Savard, Luc - Département d'Économique, Université Laval - 1999

démontrent l'importance des informations intra groupe et donc la pertinence des exercices de micro simulation. …

Persistent link: https://www.econbiz.de/10005670339

Effective profit taxation and the elasticity of the corporate income tax base- Evidence from German corporate tax return data

Dwenger, Nadja; Steiner, Viktor - Arbeitskreis Quantitative Steuerlehre - 2008

We estimate the elasticity of corporate taxable income with respect to the effectivecorporate tax rate on the basis of a pseudo-panel constructed from corporate tax return microdata for the period 1998-2001, a period which saw the introduction of a major corporate taxreform in Germany....

Persistent link: https://www.econbiz.de/10005865388

Tax loss offset restrictions – Last resort for the treasury?An empirical evaluation of tax loss offset restrictions based on micro data

Dwenger, Nadja - Arbeitskreis Quantitative Steuerlehre - 2008

offset restrictions have been introduced inrecent years. I use a newly developed micro simulation model for the German …

Persistent link: https://www.econbiz.de/10005865423

The Parental Leave Benefit Reform in Germany: Costs and Labour Market Outcomes of Moving towards the Nordic Model

Spiess, C.; Wrohlich, Katharina - In: Population Research and Policy Review 27 (2008) 5, pp. 575-591

Persistent link: https://www.econbiz.de/10005680822

Statistical Inference in Micro Simulation Models: Incorporating external information

Klevmarken, N. Anders - 1998

In practical applications of micro simulation models very little is usually known about the properties of the simulated … values. This paper argues that we need to apply the same rigorous standards for inference in micro simulation work as in … scientific work generally. If not, then micro simulation models will loose in credibility. The paper first discusses how the …

Persistent link: https://www.econbiz.de/10010321713

Statistical inference in micro simulation models : incorporating external information

Klevmarken, Anders - 1998

Persistent link: https://www.econbiz.de/10011586076

Anmerkungen zum typisierten Ertragsteuersatz des IDW in der objektivierten Unternehmensbewertung

Maiterth, Ralf; Müller, Heiko; Broekelschen, Wiebke - Arbeitskreis Quantitative Steuerlehre - 2007

Der vorliegende Beitrag widmet sich der Frage, ob der bei der objektivierten Unternehmensbewertungvom IDW bisher verwendete typisierte Ertragsteuersatz i.H.v. 35 % sachgerechtermittelt worden und dessen Verwendung noch angemessen ist. Beim typisierten Ertragsteuersatzdes IDW handelt es sich um...

Persistent link: https://www.econbiz.de/10005865434

Are Jamaicaâ€™s Direct Taxes on Labor â€œFairâ€?

Alm, James; Wallace, Sally - In: Public Finance Review 35 (2007) 1, pp. 83-102

The Government of Jamaica imposes a variety of taxes on the earnings of labor. Jamaicaâ€™s direct taxes and charges on labor income include the pay-asyou-earn (PAYE) income tax and five payroll taxes. In total, these taxes generate nearly one-third of the total tax revenues of the...

Persistent link: https://www.econbiz.de/10011135486

Comprehensive Tax Reform in Jamaica

Bahl, Roy; Wallace, Sally - In: Public Finance Review 35 (2007) 1, pp. 4-25

When the fiscal situation of a country gets too far out of control, government will often call for a comprehensive review of the tax system to try to get back on a sustainable path. Jamaica is just such a case. The Government of Jamaica called in 2005 for a tax reform to address the fiscal...

Persistent link: https://www.econbiz.de/10011135553