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Documentation of the tax-benefit microsimulation model STSM: Version 2012

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The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of taxes, statutory social security contributions and social transfers on the distribution of incomes, labour supply decisions of private households, and their budgetary (fiscal) effects in Germany. Besides a detailed depiction of the German tax and transfer system, the STSM includes a microeconometric household labour supply model. The database is the German Socio-Economic Panel Study (SOEP) of the German Institute for Economic Research (DIW Berlin). The STSM is programmed in the statistical software Stata, which is also used for the estimation of the integrated labour supply model. This document contains a description of the procedure for calculating the household specific income taxes and transfers at the household level and some indications of possible applications of the STSM. It is a revised and updated version of the previous STSM documentations (Steiner et al., 2005; 2008). It takes into account the regulations of the tax and transfer system as of 2012. Chapter 2 introduces the possible applications. Chapter 3 presents the database and the selection of households included in the simulation. Chapter 4 describes in detail the relevant regulations of the German tax-benefit system and their implementation in the STSM. Chapter 5 summarizes research based on STSM by topic illustrating the wide range of possible applications.

Language
Englisch

Bibliographic citation
Series: DIW Data Documentation ; No. 63

Classification
Wirtschaft
Subject
Steuer
Sozialtransfer
Mikrosimulation

Event
Geistige Schöpfung
(who)
Steiner, Viktor
Wrohlich, Katharina
Haan, Peter
Geyer, Johannes
Event
Veröffentlichung
(who)
Deutsches Institut für Wirtschaftsforschung (DIW)
(where)
Berlin
(when)
2012

Handle
Last update
10.03.2025, 11:43 AM CET

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Object type

  • Bericht

Associated

  • Steiner, Viktor
  • Wrohlich, Katharina
  • Haan, Peter
  • Geyer, Johannes
  • Deutsches Institut für Wirtschaftsforschung (DIW)

Time of origin

  • 2012

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