This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

Microsimulation (MS) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. Their combination allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation analysis and to illustrate the...

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to...

Im Laufe der letzen Jahre ist das deutsche Steuerrechtssystem immer unübersichtlicher und aus Sicht eines durchschnittlichen Steuerzahlers immer unverständlicher geworden. Die Folgen einer solchen Entwicklung machten sich sowohl auf der nationalen als auch auf der europäischen Ebene bemerkbar...