Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18143
Title: Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Keywords: H31
J22
H24
ddc:330
tax reform
behavioral effects
distribution and fiscal effects
Steuerreform
Steuerwirkung
Arbeitsangebot
Steuerinzidenz
Steueraufkommen
Schätzung
Deutschland
Mikrosimulation
Issue Date: 16-Oct-2013
Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
Description: In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using a discrete choice labor supply model. We find that the tax reform leads to a significant increase of net household income. The relative gains increase with taxable income, thus income inequality is rising. We also find that behavioral effects reduce the revenue loss.
URI: http://koha.mediu.edu.my:8181/xmlui/handle/10419/18143
Other Identifiers: http://hdl.handle.net/10419/18143
ppn:387653678
Appears in Collections:EconStor

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