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Simulationsmodelle zur ex ante Evaluation von Steuerreformen

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  • Peichl Andreas

Abstract

Microsimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilization of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation modeling and to demonstrate the benefits of linking both model types modeling using a flat tax reform proposal for Germany

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  • Peichl Andreas, 2009. "Simulationsmodelle zur ex ante Evaluation von Steuerreformen," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 58(1), pages 127-156, April.
    • Handle: RePEc:lus:zwipol:v:58:y:2009:i:1:p:127-156:n:9
    DOI: 10.1515/zfwp-2009-0109
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    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
    2. Spermann, Alexander, 2022. "Aktuelle Mikrosimulationsstudien zur Einführung eines partiellen bedingungslosen Grundeinkommens in Deutschland: Eine kritische Analyse," FRIBIS Discussion Paper Series 01-2022, University of Freiburg, Freiburg Institute for Basic Income Studies (FRIBIS).
    3. Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
    4. Maximilian Joseph Blömer, 2022. "Employment and fiscal effects of the inclusive universal child benefit. Microsimulation of a child benefit reform – Study and additional appendix," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 130.
    5. Maximilian Joseph Blömer & Andreas Peichl, 2021. "Microsimulation of Different Variants of an Unconditional Basic Income in Germany," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 121.
    6. Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011. "Reform der Hartz IV‐Hinzuverdienstregelungen: Ein verfehlter Ansatz," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(1), pages 12-26, February.

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