Project
Microsimulation Study on Current Issues in Spousal Tax-Ation and the Need for Reform in the Transfer System
Client: German Council of Economic Experts (Sachverständigenrat zur Begutachtung der gesamwirtschaftlichen Entwicklung)
Project period: August 2023 - December 2023
Research Areas:
Project period: August 2023 - December 2023
Research Areas:
Project team: Prof. Dr. Andreas Peichl, Dr. Maximilian Joseph Blömer
Task
Different reform options in spousal taxation and in the German basic income and transfer system are analyzed and the effects of the reform options are quantified. The simulations will include a baseline scenario under current law and the various reform options, each compared to the current legal status.
Data and other sources
The simulation calculations are carried out using the ifo Microsimulation Model.
Publication (in German)
Monograph (Authorship)
Reformoptionen im deutschen Grundsicherungs- und Transfersystemsowie bei der Ehegattenbesteuerung
Maximilian Joseph Blömer, Andreas Peichl
Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, 2023
Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, 2023
Contact
