Die Autoren beobachten, dass es bei der Ableitung der Lohnsteuereinnahmen für das Folgejahr aus makroökonomischen Größen immer wieder zu merklichen Abweichungen kommt, die im Zusammenhang mit bedeutenden Änderungen im Steuerrecht und deren Quantifizierung besonders ausgeprägt sein können....

Female labour force participation has increased tremendously since World War II in developed countries. Prior research provides piecemeal evidence identifying some drivers of change but largely fails to present a consistent story. Using a rare combination of data and modelling capacity available...

Financial incentives affect the labour supply decisions of households, but typically the impact of such incentives varies significantly across household types. While there is a substantial literature on the labour supply effects of tax reforms and in-work benefits, the impact of changes in...

Female labour force participation has increased tremendously since World War II in developed countries. Prior research provides piecemeal evidence identifying some drivers of change but largely fails to present a consistent story. Using a rare combination of data and modelling capacity available...

We present an extension of the numerical approach to empirical optimal taxation allowed by a peculiar structure of a microeconometric model of labour supply that includes a representation of the demand side. This makes it possible to identify optimal tax-transfer rules while accounting for...

This paper introduces the microWELT model. Starting from its objectives, we discuss design choices, the model architecture and key features. microWELT provides a demographic projection tool reproducing Eurostat population projections but adding details such as education, intergenerational...