Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases especially if tax …

This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the … EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a … their own microsimulation models in other countries. Particular attention is given to the way that South Africa, as a …

reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using …In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a … significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax …

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax … enrollment decision, accounting for multiple nonrandom selection and employing a microsimulation model to account for taxation … uncertainty among academics decreases enrollment rates. A simulation based on the estimated structural model indicates that a …

This documentation describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public … Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit … microsimulation module. The second part adds a behavioural component to the model: an econometricaly estimated labour supply model …

This paper describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public … Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit … microsimulation module. The second part adds a behavioural component to the model: an econometrically estimated labour supply model …