Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/35087 
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dc.contributor.authorPeichl, Andreasen
dc.date.accessioned2008-10-10-
dc.date.accessioned2010-07-07T11:33:27Z-
dc.date.available2010-07-07T11:33:27Z-
dc.date.issued2008-
dc.identifier.piurn:nbn:de:101:1-20081014142en
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
dc.language.isoengen
dc.publisher|aInstitute for the Study of Labor (IZA) |cBonnen
dc.relation.ispartofseries|aIZA Discussion Papers |x3715en
dc.subject.jelD58en
dc.subject.ddc330en
dc.subject.keywordMicrosimulationen
dc.subject.keywordCGEen
dc.subject.keywordlinked micro macro modelsen
dc.subject.keywordflat taxen
dc.subject.stwMikrosimulationen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwFlat Taxen
dc.subject.stwEinkommensteueren
dc.subject.stwSteuerreformen
dc.subject.stwSteuerwirkungen
dc.subject.stwSimulationen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleThe benefits of linking CGE and microsimulation models: evidence from a flat tax analysis-
dc.type|aWorking Paperen
dc.identifier.ppn581601467en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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