出版社：Institut für Volkswirtschaftslehre, Univ. Hohenheim
摘要：To overcome a lack of information in official income tax statistcs, we developed
a statistical matching approach for adding additional data from the German
Socio-Economic Panel (GSOEP) to the most recent official income tax statistics
data as of 2002. Based on a representative dataset of more than 35000 original
tax report extracts, we implemented a microsimulation model that calculates the
fiscal impact of changes in the area of tax deductible income related expenses,
in particular tax deductible expenses for traveling from home to work and the
lump sum deductible for all income related expenses. The new model allows a more
detailed simulation of the fiscal impact of changes in the German income tax law
than previously possible
