Arbeitspapier
Benefits and problems of linking micro and macro models - evidence from a flat tax analysis
The aim of this paper is to describe the state-of-the-art in simulation and to illustrate benefits and problems of linking micro and macro models by analysing flat tax proposals for Germany. The analysis shows that a personal income flat tax can indeed overcome the fundamental equity efficiency trade-off 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 as the top of the distribution still gains the most.
- Language
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Englisch
- Bibliographic citation
-
Series: ISER Working Paper Series ; No. 2009-02
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Peichl, Andreas
- Event
-
Veröffentlichung
- (who)
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University of Essex, Institute for Social and Economic Research (ISER)
- (where)
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Colchester
- (when)
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2009
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Peichl, Andreas
- University of Essex, Institute for Social and Economic Research (ISER)
Time of origin
- 2009
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