In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

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 …

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 …

redistribution. The main tool for redistribution in the German tax system is the progressive income tax. The most important source of … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale … applies. In most federal states the church tax is limited to a certain percentage of taxable income, a provision known as …

The 2016 German Inheritance Tax reform brought some modifications to the highly debated new and existing tax exemptions …

analyses is usually missing. -- microsimulation ; group simulation ; tax revenue ; personal income tax ; tax statistics …Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining …

less attention to date. We study the long-term (2015-2060) changes in tax revenues induced by demographic change. This …

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 …

redistribution. The main tool for redistribution in the German tax system is the progressive income tax. The most important source of … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale … applies. In most federal states the church tax is limited to a certain percentage of taxable income, a provision known as …