Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts:
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| Main Authors: | , , |
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| Format: | Book |
| Language: | English |
| Published: |
Lüneburg
FFB
2002
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| Series: | Discussion paper / Forschungsinstitut Freie Berufe
34 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 100 S. graph. Darst. : 30 cm |
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| adam_text | Professions, entrepreneurs, employees
and the new German tax (cut) reform 2000
A MICSIM microsimulation analysis of distributional impacts
Joachim Merz, Henning Stolze and Markus Zwick1
1 Introduction 4
2 Microsimulation of the Tax Reform: Principle Procedure of our
Microanalyses
2.1 Our Microsimulation Steps 7
2.2 Adjustmenf of the 1995 Income Tax File to 2000/2005, Economic Multipliers
and Static Aging
3 MICSIM: A Microsimulation Model 8
4 Microdatabase: The 10% Sample of the Wage and Income Tax Statistic 1995 8
5 concept of an economic market income as a unified initial gross income 9
6 The new German tax reform alternatives under investigation 10
6.1 Baseline: the income tax law of 1995 10
6.2 Tax reform 2000: The final income tax Situation in the year 2005 after the tax
reform 2000 12
6.3 The Karlsruhe proposal 14
7 General Results 17
7.1 General results: Overall size of the tax reform alternatives 17
7.2 General results: Distributional and redistributional impacts of the tax reform
1R
alternatives
8 Results for socioeconomic group 25
8.1 Defining socioeconomic groups 26
8.2 Tax bürden impacts of tax reform alternatives for socioeconomic groups 28
8.3 Disposable income impacts of the tax reform alternatives for socioeconomic
groups
8.4 Distributional impacts of the tax reform alternatives for socioeconomic groups 41
1 Prof. Dr. Joachim Merz, Dipl. Kfin. Henning Stolze, University of Lüneburg, Department of Economic and
Social Sciences, Research Institute on Professions (FFB), 21332 Lueneburg, Germany,
merz@ffb.uni lueneburg.de. stolze@ffb, nni lueneburg.de
Dipl. Volkswirt Markus Zwick, Federal Statistical Office, Wiesbaden, Germany, rnarkus.zwick@destatis.de
We thank the discussants of the Microsimulation Session (organized by Joachim Merz and Holly Sutherland)
of the 27th General Conference of The International Association for Research in Income and Wealth,
Stockholm, Sweden, August, 18thto 24m, 2002, for helpful comments.
8.5 Decomposition of inequality: The contribution of subgroups to overall
inequality Impacts of the tax reform alternatives 51
8.6 Redistributional impacts of the tax reform alternatives for socioeconomic
groups 6
9 Conclusions 7!
References 7
Appendix 1: The German Income Statistic 1995 Definitions 7,
Appendix 2: Model for Sunday , public holiday and night work extra pay 7
Appendix 3: DISTRIBUTIONAL MEASURES 7
Appendix 4: Numerical Results 8
Publication list 9
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| spelling | Merz, Joachim 1948- Verfasser (DE-588)108466639 aut Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts Joachim Merz ; Henning Stolze ; Markus Zwick. [FFB, Forschungsinstitut Freie Berufe ; Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften] Lüneburg FFB 2002 100 S. graph. Darst. : 30 cm txt rdacontent n rdamedia nc rdacarrier Discussion paper / Forschungsinstitut Freie Berufe 34 Steuerreform (DE-588)4057455-6 gnd rswk-swf Mikrosimulation (DE-588)4131395-1 gnd rswk-swf Einkommensverteilung (DE-588)4013898-7 gnd rswk-swf Steuerwirkung (DE-588)4183235-8 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerreform (DE-588)4057455-6 s Steuerwirkung (DE-588)4183235-8 s Einkommensverteilung (DE-588)4013898-7 s Mikrosimulation (DE-588)4131395-1 s DE-604 Stolze, Henning Verfasser (DE-588)122984471 aut Zwick, Markus Verfasser aut Forschungsinstitut Freie Berufe Discussion paper 34 (DE-604)BV011147475 34 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=010566787&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Merz, Joachim 1948- Stolze, Henning Zwick, Markus Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts Steuerreform (DE-588)4057455-6 gnd Mikrosimulation (DE-588)4131395-1 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuerwirkung (DE-588)4183235-8 gnd |
| subject_GND | (DE-588)4057455-6 (DE-588)4131395-1 (DE-588)4013898-7 (DE-588)4183235-8 (DE-588)4011882-4 |
| title | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts |
| title_auth | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts |
| title_exact_search | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts |
| title_full | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts Joachim Merz ; Henning Stolze ; Markus Zwick. [FFB, Forschungsinstitut Freie Berufe ; Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften] |
| title_fullStr | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts Joachim Merz ; Henning Stolze ; Markus Zwick. [FFB, Forschungsinstitut Freie Berufe ; Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften] |
| title_full_unstemmed | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts Joachim Merz ; Henning Stolze ; Markus Zwick. [FFB, Forschungsinstitut Freie Berufe ; Universität Lüneburg, Fachbereich Wirtschafts- und Sozialwissenschaften] |
| title_short | Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts |
| title_sort | professions entrepreneurs employees and the new german tax cut reform 2000 a micsim microsimulation analysis of distributional impacts |
| topic | Steuerreform (DE-588)4057455-6 gnd Mikrosimulation (DE-588)4131395-1 gnd Einkommensverteilung (DE-588)4013898-7 gnd Steuerwirkung (DE-588)4183235-8 gnd |
| topic_facet | Steuerreform Mikrosimulation Einkommensverteilung Steuerwirkung Deutschland |
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