STATISTIK UND WISSENSCHAFT Markus Zwick Alternative Modelle zur Ausgestaltung von Gemeindesteuern - Mikroanalytische Quantifizierung der Einnahme-, der Einkommens- und der Verteilungseffekte - Band 8 Statistisches Bundesamt Inhalt ...

Spatial dynamic microsimulations have distinct potential to operate and project populations on finely detailed geographic level. For this, a detailed building and dwellings data set is typically needed, such that inner-region migration flows and local population developments may be modelled...

Microsimulations make use of quantitative methods to analyze complex phenomena in populations. They allow modeling socioeconomic systems based on micro-level units such as individuals, households, or institutional entities. However, conducting a microsimulation study can be challenging. It often...

Um die Potenziale der Mikrosimulation als ein Instrument zur Analyse der zukünftigen Versorgungslagen im Elementarbereich und zur Planung entsprechender (politischer) Interventionen zu untersuchen, wurde am Beispiel der Stadt Trier eine Mikrosimulationsstudie durchgeführt. Die Datenbasis...

Summary 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...

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...

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 in total. It is expected, that private...

The actual tax reform 2000/2005 and their alternative proposals are prominent in the actual economic and social policy discussion. The question of the individual impacts to the tax payers is pronounced in the political discussion beyond traditional taxation aims to cover public expenditures and...

Mit der Steuerreform 2000 wurde das ambitionierteste Steuerreduktionsvorhaben in der deutschen Nachkriegsgeschichte beschlossen. In den Jahren von 1998 bis 2005 werden Steuerzahler von einer Nettoentlastung von insgesamt mehr als 100 Mrd. DM profitieren. Man erwartet hierdurch eine Stimulation...