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  1. Mechanics of replacing benefits systems with a basic income
    comparative results from a microsimulation approach
    Author: Browne, James; Immervoll, Herwig
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A... more

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    Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal “no questions asked” public transfer would be simple and have the advantage that no-one would be left without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify them, and propose a simple decomposition to identify the mechanisms that drive effects in different country contexts. Results illustrate the challenges, but also the strengths, of existing social protection systems. A BI would fix benefit coverage gaps that exist in many countries, but would require very substantial tax rises if it were to be set at a meaningful level. As support would not be targeted on those most in need, it would not be a cost-effective way of directly reducing income poverty.

     
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD social, employment and migration working papers ; no. 201
    Subjects: Soziale Sicherheit; Grundeinkommen; Mikrosimulation; OECD-Staaten; Employment; Social Issues/Migration/Health
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  2. Measuring redistribution by microsimulation
    an equivalence scale based analysis of the German tax-benefit system
    Author: Drabinski, Thomas; Schröder, Carsten
    Published: 2001
    Publisher:  Lorenz-von-Stein-Inst. für Verwaltungswiss., Kiel

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    Freie Universität Berlin, Universitätsbibliothek
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    Source: Staatsbibliothek zu Berlin; Philologische Bibliothek, FU Berlin
    Language: English
    Media type: Book
    ISBN: 3980737942
    RVK Categories: QX 200
    Series: Arbeitspapiere / Lorenz-von-Stein-Institut für Verwaltungswissenschaften an der Christian-Albrechts-Universität zu Kiel ; 57
    Subjects: Mikrosimulation; Einkommensumverteilung; Messung
    Scope: VIII, 64 S., graph. Darst. : 23 cm
  3. Essays on income taxation and wealth inequality
    Author: Lundberg, Jacob
    Published: [2017]
    Publisher:  Department of Economics, Uppsala University, Uppsala, Sweden

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    ISBN: 9789185519798
    Series: Economic studies / Department of Economics, Uppsala Universitet ; 172
    Subjects: Finanzwissenschaft; Einkommensteuer; Steuerreform; Steuerwirkung; Vermögensverteilung; Laffer-Kurve; Optimale Besteuerung; Umverteilung; Mikrosimulation; Schweden
    Scope: 173 Seiten, Illustrationen
    Notes:

    Enthält 4 Beiträge

    Dissertation, Uppsala University, 2017
  4. Tax-benefit microsimulation models for Germany
    a survey
    Author: Wagenhals, Gerhard
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ. Hohenheim, Stuttgart

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Hohenheimer Diskussionsbeiträge ; 235
    Subjects: Steuersystem; Öffentliche Sozialleistungen; Simulation; Deutschland; Mikrosimulation
    Scope: 20 Bl
    Notes:

    Literaturverz. Bl. 12 - 20
  5. Family tax splitting
    a microsimulation of its potential labour supply and intra-household welfare effects in Germany
    Author: Beblo, Miriam
    Published: [2003]
    Publisher:  ZEW, Mannheim

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    Staats- und Universitätsbibliothek Bremen
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Universitätsbibliothek Mannheim
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 03-32
    Subjects: Familienbesteuerung; Steuerreform; Steuerwirkung; Arbeitsangebot; Haushaltsproduktion; Simulation; Deutschland; Mikrosimulation
    Scope: 20 S., graph. Darst.
    Notes:

    Internetausg.: ftp://ftp.zew.de/pub/zew-docs/dp/dp0332.pdf
  6. Reforming social welfare as we know it?
    a microsimulation study for Germany
    Author: Steiner, Viktor
    Published: [2003]
    Publisher:  ZEW, Mannheim

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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Universitätsbibliothek Mannheim
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Array ; 03-33
    Subjects: Sozialreform; Arbeitslosenversicherung; Öffentliche Sozialleistungen; Reform; Wirkungsanalyse; Arbeitsangebot; Beschäftigungseffekt; Simulation; Schätzung; Deutschland; Mikrosimulation
    Scope: 29 S., graph. Darst.
    Notes:

    Internetausg.: ftp://ftp.zew.de/pub/zew-docs/dp/dp0333.pdf
  7. Tax-benefit microsimulation models for Germany
    a survey
    Author: Wagenhals, Gerhard
    Published: 2004
    Publisher:  Inst. für Volkswirtschaftslehre, Univ. Hohenheim, Stuttgart

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    Kommunikations-, Informations- und Medienzentrum der Universität Hohenheim
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    Württembergische Landesbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Hohenheimer Diskussionsbeiträge ; 235
    Subjects: Steuersystem; Öffentliche Sozialleistungen; Simulation; Deutschland; Mikrosimulation
    Scope: 20 Bl.
    Notes:

    Literaturverz. Bl. 12 - 20
  8. Reforming social welfare in Germany
    an applied general equilibrium analysis
    Author: Boeters, Stefan
    Published: [2003]
    Publisher:  ZEW, Mannheim

    This paper analyses the effects of a social assistance reform in Germany. In contrast to studies which are based on microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to... more

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    This paper analyses the effects of a social assistance reform in Germany. In contrast to studies which are based on microsimulation methods we use a computable general equilibrium model which incorporates a discrete choice model of labour supply to simulate a variety of reform scenarios. The main contribution is that we are able to identify general equilibrium effects of a reform on wages and unemployment. The simulation results show that general equilibrium wage reactions tend to mitigate labour supply effects. Moreover, the simulations indicate that substantial employment effects are to be expected only from major cuts in welfare payments.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 03,70
    Subjects: Öffentliche Sozialleistungen; Sozialreform; Arbeitsangebot; Niedriglohn; Beschäftigungseffekt; Arbeitslosigkeit; Öffentliche Sozialleistungen; Allgemeines Gleichgewicht; Simulation; Wirkungsanalyse; Deutschland; Diskrete Entscheidung; CGE-Modell; Mikrosimulation; Soziale Wohlfahrt; Reform
    Scope: 28 S., graph. Darst.
    Notes:

    Literaturverz. S.24 - 26

    Internetausg.: ftp://ftp.zew.de/pub/zew-docs/dp/dp0370.pdf
  9. BIMic: the Bank of Italy microsimulation model for the Italian tax and benefit system
    Author: Curci, Nicola; Savegnago, Marco; Cioffi, Marika
    Published: [2017]
    Publisher:  Banca d'Italia, [Rom]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Questioni di economia e finanza / Banca d'Italia ; number 394 (September 2017)
    Subjects: Steuersystem; Sozialversicherungsbeitrag; Steuerinzidenz; Einkommensverteilung; Haushaltseinkommen; Mikrosimulation; Italien
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  10. Mechanics of replacing benefits systems with a basic income
    comparative results from a microsimulation approach
    Author: Browne, James; Immervoll, Herwig
    Published: 2018
    Publisher:  OECD Publishing, Paris

    Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A... more

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    Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal “no questions asked” public transfer would be simple and have the advantage that no-one would be left without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify them, and propose a simple decomposition to identify the mechanisms that drive effects in different country contexts. Results illustrate the challenges, but also the strengths, of existing social protection systems. A BI would fix benefit coverage gaps that exist in many countries, but would require very substantial tax rises if it were to be set at a meaningful level. As support would not be targeted on those most in need, it would not be a cost-effective way of directly reducing income poverty.

     
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    Volltext (lizenzpflichtig)
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD social, employment and migration working papers ; no. 201
    Subjects: Soziale Sicherheit; Grundeinkommen; Mikrosimulation; OECD-Staaten; Employment; Social Issues/Migration/Health
    Scope: 1 Online-Ressource (circa 32 Seiten), Illustrationen
  11. Micro-simulation of social security reforms in Belgium
    Published: 2003
    Publisher:  NBER, Cambridge, Mass.

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1 (9494)
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    Source: Union catalogues
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    Series: NBER working paper series ; 9494
    Subjects: Rentenreform; Altersvorsorge; Wirkungsanalyse; Simulation; Altersgrenze; Öffentlicher Haushalt; Belgien; Mikrosimulation
    Scope: [25] S
    Notes:

    Internetausg.: papers.nber.org/papers/w9494.pdf - lizenzpflichtig
  12. Micro-simulation of social security reforms in Belgium
    Published: Mar. 2003
    Publisher:  IZA, Bonn

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    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 735
    Subjects: Rentenreform; Altersvorsorge; Wirkungsanalyse; Simulation; Altersgrenze; Öffentlicher Haushalt; Belgien; Mikrosimulation
    Scope: Online Ressource, 22 p., text
    Notes:

    Record-last-verified: 02-04-03
  13. Dynamic microsimulation models
    a review and some lessons for SAGE
    Published: Mar. 2001
    Publisher:  ESRC, London

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    W 1497 (2)
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    Language: English
    Media type: Book
    Format: Online
    Series: ESRC-Sage discussion papers ; 2
    Subjects: Seniorenpolitik; Sozialpolitik; Simulation; Großbritannien; Alternde Bevölkerung; Mikrosimulation
    Scope: Online-Ressource, IV, 36 p., text
  14. Professions, entrepreneurs, employees and the new German tax (cut) reform 2000
    a MICSIM microsimulation analysis of distributional impacts
    Author: Merz, Joachim; Stolze, Henning; Zwick, Markus
    Published: 2002
    Publisher:  FFB, Lüneburg

    Mit der Steuerreform 2000 wurde das ambitionierteste Steuerreduktionsvorhaben in der deutschen Nachkriegsgeschichte beschlossen. In den Jahren von 1998 bis 2005 werden Steuerzahler von einer Nettoentlastung von insgesamt mehr als 100 Mrd. DM... more

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    Mit der Steuerreform 2000 wurde das ambitionierteste Steuerreduktionsvorhaben in der deutschen Nachkriegsgeschichte beschlossen. In den Jahren von 1998 bis 2005 werden Steuerzahler von einer Nettoentlastung von insgesamt mehr als 100 Mrd. DM profitieren. Man erwartet hierdurch eine Stimulation der privaten Ausgaben sowie der Investitionen, zwei wichtige Voraussetzungen für Wirtschaftswachstum und mehr Beschäftigung. Auf der Grundlage von Vergleichen zwischen dem früheren Steuersystem mit der Steuerreform von 2000 und dem Karlsruher Entwurf (einem Vorschlag einer Expertengruppe für weitere Einkommenssteuerreformen) werden in diesem Paper Verteilungs- und Umverteilungseffekte auf die Gruppe der Selbständigen (Freie Berufe und Unternehmer) und anderen sozioökonomischen Gruppen (z.B. unterschieden nach Geschlecht, Familientypus etc.) untersucht. Zusätzlich wird die Ungleichheitsverteilung einzelner sozioökonomischer Untergruppen im Vergleich zur gesamten Ungleichheit mit Hilfe einer Dekompositionsanalyse auf der Basis der Informationstheorie untersucht ...

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Diskussionspapier / Forschungsinstitut Freie Berufe ; Nr. 34
    Subjects: Einkommensteuer; Steuerreform; Simulation; Entrepreneurship; Selbstständige; Angestellte; Deutschland; Verteilungswirkung; Mikrosimulation
    Scope: 100 S, graph. Darst, 30 cm
    Notes:

    Zsfassung in dt. Sprache

    Literaturverz. S. 73 - 74
  15. Rising inequality during economic liberalisation and crisis
    macro or micro causes in Ecuador's case?
    Author: Vos, Rob; Jong, Niek de
    Published: 2000
    Publisher:  Inst. of Social Studies, The Hague

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Z AL 126:326
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    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QG 020
    Series: Working papers / Institute of Social Studies ; 326
    Subjects: Einkommensverteilung; Armut; Handelsliberalisierung; Ecuador; Mikrosimulation
    Scope: 38 S, graph. Darst
    Notes:

    Literaturverz. S. 23 - 24
  16. Welfare benefits and work incentives
    an analysis of the distribution of net replacement rates in Europe using EUROMOD, a multi.country microsimulation model
    Published: June 2001
    Publisher:  Univ. of Cambridge, Dep. of Applied Economics, Microsimulation Unit, Cambridge

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/68956
    Edition: [Elektronische Ressource]
    Series: EUROMOD working paper series ; 01,4
    Subjects: Öffentliche Sozialleistungen; Arbeitslosenversicherung; Leistungsanreiz; Simulation; EU-Staaten; Mikrosimulation
    Scope: Online-Ressource, 50 p., text, ill
  17. Social modelling and public policy
    what is microsimulation modelling and how is it being used?
    Published: 19. July 2002

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1410 (2002.007)
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    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Conference papers / NATSEM, University of Canberra ; 2002,007
    Subjects: Simulation; Sozialforschung; Theorie; Mikrosimulation
    Scope: Online-Ressource, V, 26 p., text, ill
    Notes:

    Gesamttitel von der Homepage
  18. Projecting the impact of changes in superannuation policy
    a microsimulation approach ; paper for tenth Annual Colloquium of Superannuation Researchers, 8 - 9 July 2002
    Published: 8. July 2002

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    W 1410 (2002.006)
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    Series: Conference papers / NATSEM, University of Canberra ; 2002,006
    Subjects: Pensionskasse; Rentenpolitik; Simulation; Australien; Mikrosimulation
    Scope: Online-Ressource, IV, 29 p., text, ill
    Notes:

    Gesamttitel von der Homepage
  19. The distribution of average and marginal effective tax rates in European Union member states
    Published: Oct. 2002
    Publisher:  Univ. of Cambridge, Dep. of Applied Economics, Microsimulation Unit, Cambridge

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    Staats- und Universitätsbibliothek Bremen
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    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/68958
    Edition: [Elektronische Ressource]
    Series: EUROMOD working paper series ; 02,2
    Subjects: Steuertarif; Grenzsteuersatz; Simulation; EU-Staaten; Mikrosimulation
    Scope: Online-Ressource, 61 p., text, ill
  20. EUROMOD country report
    Denmark / Greve, B., Fiorio, C., Bazzoli, M., Marzadro, S. ; editors: De Poli, S., Dreoni, I.
    Author: Greve, Bent; Fiorio, Carlo V.; Bazzoli, Martina; Marzadro, Sonia
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Source: Union catalogues
    Contributor: De Poli, Silvia (HerausgeberIn); Dreoni, Ilda (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268156544
    Other identifier:
    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138021
    Subjects: Steuer; Mikrosimulation; Dänemark
    Scope: 1 Online-Ressource (circa 71 Seiten)
  21. EUROMOD country report
    Netherlands / Cuelenaere, B., Leenen, J., De Vos, K. ; editor: De Agostini, P.
    Author: Cuelenaere, Boukje; Leenen, Joost; Vos, Klaas de
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Contributor: De Agostini, Paola (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268156674
    Other identifier:
    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138007
    Subjects: Steuer; Mikrosimulation; Niederlande
    Scope: 1 Online-Ressource (circa 74 Seiten)
  22. EUROMOD country report
    Slovak Republic / Mikloš, M. ; editors: Hernandez Martin, A., Bornukova, K.
    Author: Mikloš, Martin
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Contributor: Hernández, Adrian (HerausgeberIn); Bornukova, Kateryna (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268156728
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    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138001
    Subjects: Steuer; Mikrosimulation; Slowakei
    Scope: 1 Online-Ressource (circa 88 Seiten)
  23. EUROMOD country report
    Bulgaria / Tosheva, E., Tasseva, I., Dimitrova, D., Draganov, D., Boshnakov, V., Peshev, P. ; editor: Serruys, H.
    Author: Toševa, Ekaterina; Dimitrova, Desislava; Draganov, Dragomir; Bošnakov, Venelin; Pešev, Petăr
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Contributor: Serruys, Hannes (HerausgeberIn); Bornukova, Kateryna (HerausgeberIn)
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789268155615
    Other identifier:
    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138025
    Subjects: Steuer; Mikrosimulation; Bulgarien
    Scope: 1 Online-Ressource (circa 135 Seiten)
  24. EUROMOD country report
    Estonia / Toim, K., Laurimäe, M., Vork A. ; editor: Ricci, M.
    Author: Toim, Kelly; Laurimäe, Merilen; Vork, Andres
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Contributor: Ricci, Mattia (HerausgeberIn)
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    ISBN: 9789268156650
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    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138020
    Subjects: Steuer; Mikrosimulation; Estland
    Scope: 1 Online-Ressource (circa 100 Seiten)
  25. EUROMOD country report
    Germany / Lay, M. ; editor: Maier, S.
    Author: Lay, Max
    Published: 2024
    Publisher:  Publications Office of the European Union, Luxembourg

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    Source: Union catalogues
    Contributor: Maier, Sofia (HerausgeberIn)
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    ISBN: 9789268156520
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    Parent title: EUROMOD country report - Show all bands
    Series: JRC ; 138022
    Subjects: Steuer; Mikrosimulation; Deutschland
    Scope: 1 Online-Ressource (circa 121 Seiten)