Bericht
Documentation of the tax-benefit microsimulation model STSM: Version 2012
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.
- Sprache
-
Englisch
- Erschienen in
-
Series: DIW Data Documentation ; No. 63
- Klassifikation
-
Wirtschaft
- Thema
-
Steuer
Sozialtransfer
Mikrosimulation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Steiner, Viktor
Wrohlich, Katharina
Haan, Peter
Geyer, Johannes
- Ereignis
-
Veröffentlichung
- (wer)
-
Deutsches Institut für Wirtschaftsforschung (DIW)
- (wo)
-
Berlin
- (wann)
-
2012
- Handle
- Letzte Aktualisierung
-
11.04.2033, 20:48 MESZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Bericht
Beteiligte
- Steiner, Viktor
- Wrohlich, Katharina
- Haan, Peter
- Geyer, Johannes
- Deutsches Institut für Wirtschaftsforschung (DIW)
Entstanden
- 2012
Ähnliche Objekte (12)
Documentation of the Tax-Benefit Microsimulation Model STSM: Version 2008
Distributional Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis
Public Pensions, Changing Employment Patterns, and the Impact of Pension Reforms across Birth Cohorts: A Microsimulation Analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts - a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Short-Run and Long-Term Effects of Childbirth on Mother's employment and working hours across institutional regimes : an empirical analysis based on the European community household panel
Short-run and long-term effects of childbirth on mothers' employment and working hours across institutional regimes: an empirical analysis based on the European Community Household Panel
Künftige Altersrenten in Deutschland: relative Stabilität im Westen, starker Rückgang im Osten
Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück
Documentation of the Tax-Benefit Microsimulation Model STSM: Version 2008
Distributional Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis
Public Pensions, Changing Employment Patterns, and the Impact of Pension Reforms across Birth Cohorts: A Microsimulation Analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts - a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Short-Run and Long-Term Effects of Childbirth on Mother's employment and working hours across institutional regimes : an empirical analysis based on the European community household panel
Short-run and long-term effects of childbirth on mothers' employment and working hours across institutional regimes: an empirical analysis based on the European Community Household Panel
Künftige Altersrenten in Deutschland: relative Stabilität im Westen, starker Rückgang im Osten
Zahl der Riester-Renten steigt sprunghaft: aber Geringverdiener halten sich noch zurück
Documentation of the Tax-Benefit Microsimulation Model STSM: Version 2008
Distributional Effects of the German Tax Reform 2000 - A Behavioral Microsimulation Analysis
Public Pensions, Changing Employment Patterns, and the Impact of Pension Reforms across Birth Cohorts: A Microsimulation Analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts - a microsimulation analysis for Germany
Public pensions, changing employment patterns, and the impact of pension reforms across birth cohorts: A microsimulation analysis for Germany
Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis
Short-Run and Long-Term Effects of Childbirth on Mother's employment and working hours across institutional regimes : an empirical analysis based on the European community household panel
Short-run and long-term effects of childbirth on mothers' employment and working hours across institutional regimes: an empirical analysis based on the European Community Household Panel
Künftige Altersrenten in Deutschland: relative Stabilität im Westen, starker Rückgang im Osten