Distributional Effects of Taxes and Transfers

The Research Area Comprises

  • Design of Taxes and Transfers
  • Analysis of Tax Incidence
  • Behavioural Microsimulation

Within the research area “Distributional Effects of Taxes and Transfers” we analyse the efficiency and distributional effects of taxes and transfers. We conduct ex-post analyses of past reforms using administrative microdata and investigate reform proposals in ex-ante analyses using our behavioural microsimulation model ZEW EviSTA. Based on our empirical results, we develop policy recommendations for the design of tax and transfer systems. Researchers in the area have close ties to the Leibniz ScienceCampus MannheimTaxation.