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Digital Library

of the European Council for Modelling and Simulation

 

Title:

Microsimulation Modelling Of Work-Related Expenses: A New Approach

Authors:

Gerhard Wagenhals, Jürgen H. Buck

Published in:

 

ECMS 2008 Proceedings

Edited by: Loucas S. Louca, Yiorgos Chrysanthou, Zuzana Oplatkova, Khalid Al-Begain

 

ISBN: 978-0-9553018-6-5

Doi: 10.7148/2008

 

22nd European Conference on Modelling and Simulation,

Nicosia, June 3-6, 2008

 

Citation format:

Wagenhals, G., & Buck, J. H. (2008). Microsimulation Modelling Of Work-Related Expenses: A New Approach. ECMS 2008 Proceedings edited by: L. S. Louca, Y. Chrysanthou, Z. Oplatkova, K. Al-Begain (pp. 339-344). European Council for Modeling and Simulation. doi:10.7148/2008-0339

DOI:

http://dx.doi.org/10.7148/2008-0339

Abstract:

Based on a representative data set of more than 36,000 original tax report extracts, we develop a microsimula- tion 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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