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 …

The sales taxes in the EU - and in several other countries - are practiced as value-added tax of the consumption type … with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT …

The sales taxes in the EU|and in several other countries|are practiced as value-added tax of the consumption type with … invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has …

This paper describes the ifo Tax and Transfer Behavioral Microsimulation Model (ifoMSM-TTL), a policy microsimulation … Linked Employer-Employee Dataset. This microsimulation model consists of three components: First, a static module simulates … the effects of a tax-benefit reform on the budget of the individual household. This includes taxes on income and …

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply … tax rates for secondary earners than the German system. -- labor supply ; micro simulation ; family policy ; income … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …

the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … additionally consider social insurance contributions and cash benefits for a complete analysis of the whole tax benefit system. Our … analysis is based on EUROMOD, a static tax benefit microsimulation model for the EU-15 countries, which allows analysing the …

, we analyse the progressivity and redistribution induced by the tax benefit systems in the EUR-15 countries. We show that …When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes … the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly …

This paper describes IZAΨMOD, the policy microsimulation model of the Institute for the Study of Labor (IZA). The model …-employee dataset LIAB. IZAΨMOD consists of three components: First, a static module simulates the effects of a tax-benefit reform on … most other microsimulation tools. A demand module takes into account possible restrictions of labor demand and identifies …