As a response to a changing labour market scenario and to the concerns for increasing costs and bad incentives of traditional income support policies, the last decades have witnessed, in many countries, reforms introducing more sophisticated designs of means-testing, eligibility and tagging. In...

This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based on the European Union tax-benefit...

The present paper analyzes the budgetary impact of various Social Security reforms in the Belgian institutional setting. Our approach relies on parameters that were derived in Dellis et alii (2002) using a micro-modeling strategy. Focusing our attention on a hypothetical age cohort, we...

Zur Gewerbesteuer gibt es eine Reihe von Reformvorschlägen, die von einer reinen Gewinnsteuer bis zu einer Wertschöpfungsteuer reichen. Entsprechende Besteuerungskonzepte sind auch im Ausland anzutreffen. Analysen mit dem Unternehmensteuer- Mikrosimulationsmodell BizTax des DIW Berlin zeigen...

Zur Gewerbesteuer gibt es eine Reihe von Reformvorschlägen, die von einer reinen Gewinnsteuer bis zu einer Wertschöpfungsteuer reichen. Entsprechende Besteuerungskonzepte sind auch im Ausland anzutreffen. Analysen mit dem Unternehmensteuer- Mikrosimulationsmodell BizTax des DIW Berlin zeigen...

The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal...

This paper explores the within and between country distributional implications of an illustrative Child Basic Income (CBI) operated at EU level. Using EUROMOD, we establish that a universal payment of €50 per month per child aged under 6 could take 800,000 children in this age group out of...

Der Beitrag simuliert mit den Daten1 der Kostenstrukturerhebung des Verarbeitenden Gewerbes sowie des Bergbaus und der Gewinnung von Steinen und Erden von 2006, wie sich die Neuregelung der Gewerbesteuer in der Unternehmensteuerreform 2008 auf die steuerliche Belastung der Unternehmen auswirkt....

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...