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 reform. Our analysis employs microsimulation...

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. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) a subsidy of social security contributions on low wages. The work incentive, labour supply and welfare effects of these hypothetical reforms are analysed on the...

We evaluate three policy reforms targeted at older unemployed people: (i) an hourly wage subsidy, (ii) an in-work credit, and (iii) a subsidy of social security contributions on low wages. The work incentive, labour supply and welfare effects of these hypothetical reforms are analysed on the...

Das DIW Berlin hat sechs aktuelle Vorschläge für eine grundlegende Reform der deutschen Einkommens- und Ertragsbesteuerung untersucht, die von den Oppositionsparteien, dem Sachverständigenrat und einer Forschungsgruppe um den Verfassungsrechtler Paul Kirchhof gemacht worden sind. Diese...

The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of taxes, statutory social security contributions and social transfers on the distribution of incomes, labour supply decisions of private households, and their budgetary (fiscal)...

Die aktuelle Schuldenbremse muss reformiert werden. Dies darf nicht symbolisch und kosmetisch erfolgen, wie es sich in der Debatte bisher andeutet, sondern muss eine signifikante Verbesserung bringen. Die Reform muss insbesondere den blinden Fleck der Generationengerechtigkeit berücksichtigen....