on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that, under each reform, the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion?s share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

on a behavioral micro-simulation model which integrates an empirical household labor supply model into a detailed tax …-benefit model based on the German Socio Economic Panel. Our simulation results show that under each reform the lion's share of the … supply effects are small for all analyzed family tax splitting reforms, both in absolute terms and relative to the implied …

tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to …

in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …, differences in mothers? employment patterns can partly be explained by the different tax systems: While Germany has a system of …

the basis of a detailed taxbenefit microsimulation model. Since potential student aid is a highly non-linear and …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to …In this paper, we address the question whether family support via the income tax system is more generous in France than … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …