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Welfare Effects of Tax ReformsFrank BrenneisenUniversity of Cologne - Cologne Centre for Public Economics (CPE) Andreas PeichlInstitute for the Study of Labor (IZA); University of Cologne - Cologne Centre for Public Economics (CPE); University of Essex - Institute for Social and Economic Research (ISER) May 21, 2007 FiFo-CPE Discussion Paper No. 07-5 Abstract: This paper combines the theoretical cognition of welfare measurement with the technique of microsimulation allowing to quantify the welfare effects and the excess burden of tax systems and tax reforms. The newly developed microsimulation module is applied on severeal flat tax reform scenarios which can decrease the excess burden caused by the tax system depending on the tax schedule parameters.
Number of Pages in PDF File: 29 Keywords: microsimulation, tax reform, welfare, flat tax, excess burden JEL Classification: D61,H22,J22 working papers seriesDate posted: June 19, 2007Suggested CitationContact Information
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