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MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany

Author

Listed:
  • Judith Flory

    (Fraunhofer FIT and Maastricht Graduate School of Governance)

  • Sven Stöwhase

    (Fraunhofer FIT)

Abstract

MIKMOD-ESt is a microsimulation model of the German personal income tax. Developed and operated on behalf of the German Federal Ministry of Finance, MIKMOD-ESt is extensively used to evaluate numerous proposals for reforms of personal income taxation in Germany. The aim of this paper is to shed light on various aspects of the model. These include information on the microdata used for simulation (source and date, differences to other data sets) as well as the method for updating and uprating the data. Based on these information, advantages in comparison to other existing tax(-benefit) models as well as limitations of the current simulation model are discussed. Advantages are, e.g. the full inclusion of all taxpayers above a certain income threshold by using official tax returns or the possibility to conduct microsimulation analyses in a very detailed manner that allows for evaluation of very small and selective reforms. The main constraints are the restriction of the database to those currently obliged to file a tax return and the lack of information necessary to model the behavioural responses to tax changes.

Suggested Citation

  • Judith Flory & Sven Stöwhase, 2012. "MIKMOD-ESt: A Static Microsimulation Model of Personal Income Taxation in Germany," International Journal of Microsimulation, International Microsimulation Association, vol. 5(2), pages 66-73.
    • Handle: RePEc:ijm:journl:v:5:y:2012:i:2:p:66-73
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    Citations

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    Cited by:

    1. Gijs Dekkers, 2015. "The simulation properties of microsimulation models with static and dynamic ageing a brief guide into choosing one type of model over the other," International Journal of Microsimulation, International Microsimulation Association, vol. 8(1), pages 97-109.
    2. Steiner, Viktor & Zhu, Junyi, 2021. "A joint top income and wealth distribution," Discussion Papers 2021/3, Free University Berlin, School of Business & Economics.

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