Demographic change and income tax revenue in Germany: a microsimulation approach

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Dual Income Tax Reform in Germany. A Microsimulation Approach

This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.

متن کامل

Behavioral Microsimulation Of A Dual Income Tax Reform: A Mixed-Logit Approach

Simulation studies of the economic impact of dual income taxes are almost always based on general equilibriummodels. They assume one representative household. Their results are sensitive to one behavioral parameter, the labor supply elasticity, which is assumed to be given a priori — instead of being estimated. This paper shows how to model the labor supply incentive effects of a Dual Income Ta...

متن کامل

Analyzing tax reforms using the Swedish Labour Income Microsimulation Model

Labour income taxation is a central policy topic because labour income makes up the majority of national income and most taxes are in the end taxes on labour. In order to quantify how behavioural responses of labour income earners a ect tax revenue, the Swedish Labour Income Microsimulation Model (SLIMM) is constructed and used to evaluate tax reforms. The model simulates taxable income respons...

متن کامل

a synchronic and diachronic approach to the change route of address terms in the two recent centuries of persian language

terms of address as an important linguistics items provide valuable information about the interlocutors, their relationship and their circumstances. this study was done to investigate the change route of persian address terms in the two recent centuries including three historical periods of qajar, pahlavi and after the islamic revolution. data were extracted from a corpus consisting 24 novels w...

15 صفحه اول

Corporation tax revenue growth in the UK: A microsimulation analysis ¬リニ

a r t i c l e i n f o This paper examines the built-in flexibility properties — as measured by the elasticity of revenue with respect to profits — of the UK corporation tax system. Emphasis is placed on determining some of the major influences on the extent to which total corporation tax revenue changes when profits change over the economic cycle. A microsimulation model, CorpSim, is constructe...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Public Sector Economics

سال: 2017

ISSN: 2459-8860

DOI: 10.3326/pse.41.1.8