article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

study the impact of two mechanisms on labor supply: (i) differences in marriage stability and (ii) differences in tax … systems. We calibrate the model to U.S. data and study how labor supply in the U.S. changes as we introduce European tax … tax mechanisms combined explain 58% of the variation in labor supply between the U.S. and the European countries in our …

supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … reduction of the social assistance withdrawal rate and an earnings-related tax credit. The expected employment and fiscal …

microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to … reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour …

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

implemented in Sweden in 2007: an earned income tax credit and a payroll tax credit. Both policies were targeted at workers aged … 65 or above at the beginning of the tax year. The paper exploits that the special rules for elderly were governed by the … effect of the new policies. The results suggest that the age-targeted tax credits increased employment in the year following …

Over the last twenty years we have seen an increasing use of in-work tax subsidies to encourage labor supply among low …-income groups. In Sweden, a non-targeted earned income tax credit was introduced in 2007, and was reinforced in 2008, 2009 and 2010 … earned income tax credit reform up to 2008. For identification we exploit the fact that the size of the tax credit, as well …

as well as increasing employment rates of recipients of social assistance. On the basis of a behavioral microsimulation … ; labor supply ; social safety system ; microsimulation …

minimum income without any means-testing. We simulate a proposed basic income reform with a detailed microsimulation model …. -- Basic income ; negative income tax ; flat tax ; female labor supply …