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Wie wirken Änderungen von Pendlerpauschale und Werbungskostenpauschale? : Ein Mikrosimulationsmodell

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Author Info
Gerhard Wagenhals
Jürgen Buck

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Abstract

Die vorliegende Arbeit dokumentiert ein neues Mikrosimulationsmodell für Werbungskosten, das im Auftrag des Bundesministeriums der Finanzen entwickelt wurde und das einige Schwierigkeiten bisheriger Werbungskostenmodelle durch Einsatz moderner statistischer Verfahren überwindet. Das neue Modell erweist sich als flexibles, leicht zu handhabendes Instrument zur Quantifizierung der kurzfristigen Aufkommens- und Verteilungswirkungen von Steuerreformen. Wir wenden es zur Analyse der Effekte wichtiger Änderungen des Einkommensteuergesetzes ab 1. Januar 2007 sowie einer Reihe von Alternativvorschlägen für die Abzugsfähigkeit von Werbungskosten an.

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Paper provided by DIW Berlin, The German Socio-Economic Panel (SOEP) in its series SOEPpapers with number 83.

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Length: 14 p.
Date of creation: 2008
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Handle: RePEc:diw:diwsop:diw_sp83

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C8 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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  1. Peichl, Andreas & Schaefer, Thilo, 2006. "Documentation FiFoSiM : integrated tax benefit microsimulation and CGE model," FiFo-CPE Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 06-10, University of Cologne, CPE - Cologne Center for Public Economics. [Downloadable!]
  2. Marco Caliendo & Sabine Kopeinig, 2008. "Some Practical Guidance For The Implementation Of Propensity Score Matching," Journal of Economic Surveys, Blackwell Publishing, vol. 22(1), pages 31-72, 02. [Downloadable!] (restricted)
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This page was last updated on 2008-8-19.

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