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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

Based on a representative data set of more than 36 000 original tax report extracts, we develop a microsimulation model that calculates the fiscal impact of changes in the area of tax deductible work-related expenses, in particular expenses for travelling from private home to the place of work, in Germany. The new model allows a more accurate estimation of the fiscal impact of changes in the German income tax law than previously possible and thus facilitates an informed evaluation of tax policy options.

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File URL: http://www.diw.de/documents/publikationen/73/diw_01.c.78551.de/diw_sp0083.pdf
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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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Find related papers by JEL classification:
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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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Schaefer, Thilo & Peichl, Andreas, 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. Gert G. Wagner & Joachim R. Frick & Jürgen Schupp, 2007. "The German Socio-Economic Panel Study (SOEP): Scope, Evolution and Enhancements," SOEPpapers 1, DIW Berlin, The German Socio-Economic Panel (SOEP). [Downloadable!]
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  3. Jutta Kloas & Hartmut Kuhfeld, 2003. "Entfernungspauschale: Bezieher hoher Einkommen begünstigt: aktuelle Ergebnisse zum Verkehrsverhalten privater Haushalte," Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(42), pages 623-629.
  4. 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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