This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed parallely for the two countries, Belgium and Germany. The paper at hand...

This paper documents the integration of microsimulation tools for direct taxation, indirect taxation, and social benefits in the context of the European tax and benefit simulator, EUROMOD. Integration has been developed in parallel for two countries: Belgium and Germany. The paper at hand...

In this paper we analyze the distributional effects of family related transfers in the German pension system. In particular based on a stylized microsimulation model in combination withself-collected survey data we study how different transfer programs affect the pension income and help to...

The German political parties presented their plans for income tax rates and taxation of capital income in the run up to the parliamentary election. While the government parties are proposing tax breaks for the medium and higher income brackets by reducing the effects of bracket creep, the...

Für einen internationalen Vergleich der Steuerbelastung ist eine differenzierte Betrachtung der effektiven steuerlichen Belastung nach Gruppen von Steuerpflichtigen von Interesse. Auf Basis des europäischen Mikrosimulationsmodells EUROMOD zeigt diese Studie, dass die effektive Belastung der...

As part of their election manifesto, under the heading "family income splitting", the German Christian Democratic Union/Christian Social Union of Bavaria (CDU/CSU) has proposed increasing child benefits by 35 euros per month and raising the tax-free allowance for dependent children to the same...

Family-related breaks in employment often lead to lower statutory pension entitlements, especially for retired mothers. Against this background, the legislation for marriage- and family-related payments has been designed to compensate for such deficits in old-age provision. These payments are...

Im Rahmen der Diskussion um die finanzielle Förderung von Familien in Deutschland spielen zurzeit auch Vorschläge zur Reform der Familienbesteuerung eine Rolle. Dabei zeigt sich thematisch ein breites Spektrum. Es reicht von Erhöhungen des Kindergelds und Anpassungen des Kinderfreibetrags in...