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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. |
Full
text: |