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dc.contributor.authorPeichl, Andreasen_US
dc.date.accessioned2008-10-10en_US
dc.date.accessioned2010-07-07T11:33:27Z-
dc.date.available2010-07-07T11:33:27Z-
dc.date.issued2008en_US
dc.identifier.piurn:nbn:de:101:1-20081014142en_US
dc.identifier.urihttp://hdl.handle.net/10419/35087-
dc.description.abstractMircrosimulation 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 utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications for the evaluation of a tax reform. The analysis shows that a personal income flat tax can indeed overcome the fundamental equity efficiency trade-off in the long-run while simultaneously increasing the tax revenue. However, this result does not hold for a flat tax combining a personal income flat tax with a corporate cash flow flat tax, even when allowing for an ex-post loss in revenue.en_US
dc.language.isoengen_US
dc.publisherIZA Bonnen_US
dc.relation.ispartofseriesIZA discussion papers 3715en_US
dc.subject.jelD58en_US
dc.subject.ddc330en_US
dc.subject.keywordMicrosimulationen_US
dc.subject.keywordCGEen_US
dc.subject.keywordlinked micro macro modelsen_US
dc.subject.keywordflat taxen_US
dc.subject.stwMikrosimulationen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwFlat Taxen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerreformen_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwSimulationen_US
dc.subject.stwTheorieen_US
dc.subject.stwDeutschlanden_US
dc.titleThe benefits of linking CGE and microsimulation models: evidence from a flat tax analysisen_US
dc.typeWorking Paperen_US
dc.identifier.ppn581601467en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:IZA Discussion Papers, Forschungsinstitut zur Zukunft der Arbeit (IZA)

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