EconPapers    
Economics at your fingertips  
 

ErbSiHM 0.1

Henriette Houben and Ralf Maiterth

No 102, arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre

Abstract: This contribution describes ErbSiHM 0.1 which is an inheritance tax simulation model. ErbSiHM 0.1 comprises of a microsimulation model based on the data of the German Inheritance Tax Statistics 2002 and a group simulation model employing the data of the SOEP. The microsimulation model of ErbSiHM 0.1 allows for detailed analyses of revenue and distributional effects of the German inheritance tax or inheritance tax reform proposals. In addition the impact of the inheritance tax on the tax burden of particular groups of taxpayers can be detected. As the German Inheritance Tax Statistics do not include data of transfers of low-value estates a supplementary group model based on the data of the SOEP has been designed. This SOEP-based supplementary model is in particular useful to estimate revenue effects of tax reforms.

Date: 2010
New Economics Papers: this item is included in nep-acc, nep-cmp and nep-pbe
References: Add references at CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/39067/1/625154045.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:arqudp:102

Access Statistics for this paper

More papers in arqus Discussion Papers in Quantitative Tax Research from arqus - Arbeitskreis Quantitative Steuerlehre
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().

 
Page updated 2023-11-08
Handle: RePEc:zbw:arqudp:102