paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications … for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental …

In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post …-war history. In the period from 1998 to 2005, taxpayers will benefit substantially from net tax relief more than DM 100 billions … promoting growth and employment. Under the aspect of the tax reform 2000 and the Karlsruher Entwurf (an expert draft on further …

reform and a combined static/dynamic microsimulation of the recent German tax reform with its behavioural impacts on formal …In recent years microsimulation models (MSMs) have been increasingly applied in quantitative analyses of the individual … impacts of economic and social programme policies. The suitability of using microsimulation as an instrument to analyze main …

mittels der Mikrosimulation fortgeschrieben. Neben diesen Verhaltensgleichungen beinhaltet AVID-PRO eine Vielzahl … individual working-biographies. This discussion paper portrays the instrument of this projection, a microsimulation model for the … year 1996 in Germany (AVID-PRO). For the purpose of this microsimulation model we first raised longitudinal section and …

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue … discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of … Ethiopia's tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 …

taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax … reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax … rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage …