{"id":"https://openalex.org/W1572268362","doi":null,"title":"Die Evaluation von Steuerreformen durch Simulationsmodelle","display_name":"Die Evaluation von Steuerreformen durch Simulationsmodelle","publication_year":2005,"publication_date":"2005-01-01","ids":{"openalex":"https://openalex.org/W1572268362","mag":"1572268362"},"language":"de","primary_location":{"id":"pmh:oai:RePEc:zbw:uoccpe:5140","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/23248/1/FiFo_FD_05-1.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/23248/1/FiFo_FD_05-1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},"volume":null,"type":"preprint","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://hdl.handle.net/10419/23248","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029341996","display_name":"Andreas Peichl","orcid":"https://orcid.org/0000-0002-0680-8321","observed_orcids":["https://orcid.org/0000-0002-0680-8321"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Andreas Peichl","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-0680-8321","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5029341996"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":true,"cited_by_count":58,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9185000061988831,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9185000061988831,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11770","display_name":"Fiscal Policy and Economic Growth","score":0.02419999986886978,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14509","display_name":"demographic modeling and climate adaptation","score":0.01119999960064888,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-reform-evaluation","display_name":"tax reform evaluation","score":0.9789999723434448},{"id":"https://openalex.org/keywords/computer-simulation","display_name":"computer simulation","score":0.8309999704360962},{"id":"https://openalex.org/keywords/computable-general-equilibrium-model","display_name":"computable general equilibrium model","score":0.8040000200271606},{"id":"https://openalex.org/keywords/microsimulation-model","display_name":"microsimulation model","score":0.9729999899864197},{"id":"https://openalex.org/keywords/social-policy","display_name":"social policy","score":0.4020000100135803},{"id":"https://openalex.org/keywords/transfer","display_name":"transfer","score":0.41200000047683716},{"id":"https://openalex.org/keywords/ex-ante-policy-evaluation","display_name":"ex-ante policy evaluation","score":0.36800000071525574}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.6593177318572998},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.6107699871063232},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.19430002570152283}],"mesh":[],"locations_count":4,"locations":[{"id":"pmh:oai:RePEc:zbw:uoccpe:5140","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/23248/1/FiFo_FD_05-1.pdf","pdf_url":"https://www.econstor.eu/bitstream/10419/23248/1/FiFo_FD_05-1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/23248","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/23248","pdf_url":"http://hdl.handle.net/10419/23248","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"mag:1572268362","doi":null,"is_oa":false,"landing_page_url":"https://www.econstor.eu/bitstream/10419/23248/1/FiFo_FD_05-1.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-014900741","doi":null,"is_oa":false,"landing_page_url":"http://bvbr.bib-bvb.de:8991/F?func=service&amp;doc_library=BVB01&amp;local_base=BVB01&amp;doc_number=014900741&amp;sequence=000002&amp;line_number=0001&amp;func_code=DB_RECORDS&amp;service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"text"}],"best_oa_location":{"id":"pmh:oai:econstor.eu:10419/23248","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/23248","pdf_url":"http://hdl.handle.net/10419/23248","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W1572268362.pdf","grobid_xml":"https://content.openalex.org/works/W1572268362.grobid-xml"},"referenced_works_count":107,"referenced_works":["https://openalex.org/W61853881","https://openalex.org/W140197608","https://openalex.org/W581825387","https://openalex.org/W591221428","https://openalex.org/W1481724923","https://openalex.org/W1483554032","https://openalex.org/W1489251521","https://openalex.org/W1500451149","https://openalex.org/W1504258457","https://openalex.org/W1504900550","https://openalex.org/W1506619878","https://openalex.org/W1509212076","https://openalex.org/W1510170991","https://openalex.org/W1514642154","https://openalex.org/W1515342288","https://openalex.org/W1517308040","https://openalex.org/W1522222060","https://openalex.org/W1522411797","https://openalex.org/W1528182724","https://openalex.org/W1534084275","https://openalex.org/W1537056716","https://openalex.org/W1542706198","https://openalex.org/W1547415738","https://openalex.org/W1548483317","https://openalex.org/W1550381884","https://openalex.org/W1550405841","https://openalex.org/W1550452056","https://openalex.org/W1553137217","https://openalex.org/W1558895953","https://openalex.org/W1559582685","https://openalex.org/W1562876101","https://openalex.org/W1570456171","https://openalex.org/W1573508485","https://openalex.org/W1574022543","https://openalex.org/W1575100339","https://openalex.org/W1577588263","https://openalex.org/W1585668302","https://openalex.org/W1585887046","https://openalex.org/W1589285564","https://openalex.org/W1591032902","https://openalex.org/W1596151925","https://openalex.org/W1597408585","https://openalex.org/W1599450884","https://openalex.org/W1604940371","https://openalex.org/W1607156190","https://openalex.org/W1607406000","https://openalex.org/W1642048557","https://openalex.org/W1642336094","https://openalex.org/W1681502846","https://openalex.org/W1714077280","https://openalex.org/W1963883253","https://openalex.org/W1972634903","https://openalex.org/W1973309514","https://openalex.org/W1977240483","https://openalex.org/W1978282661","https://openalex.org/W1990000079","https://openalex.org/W1990306940","https://openalex.org/W2003180600","https://openalex.org/W2012997931","https://openalex.org/W2013396661","https://openalex.org/W2026786571","https://openalex.org/W2033871359","https://openalex.org/W2036100414","https://openalex.org/W2055225318","https://openalex.org/W2074737952","https://openalex.org/W2086813875","https://openalex.org/W2096328754","https://openalex.org/W2102360367","https://openalex.org/W2104724766","https://openalex.org/W2107554300","https://openalex.org/W2122794781","https://openalex.org/W2126892627","https://openalex.org/W2127112875","https://openalex.org/W2137386639","https://openalex.org/W2137652298","https://openalex.org/W2143155223","https://openalex.org/W2144263550","https://openalex.org/W2155363601","https://openalex.org/W2167860931","https://openalex.org/W2168392782","https://openalex.org/W2171605539","https://openalex.org/W2203302045","https://openalex.org/W2252705429","https://openalex.org/W2258314341","https://openalex.org/W2287599670","https://openalex.org/W2320957338","https://openalex.org/W2343289359","https://openalex.org/W2344124691","https://openalex.org/W2344255911","https://openalex.org/W2394588614","https://openalex.org/W2477662676","https://openalex.org/W2486219466","https://openalex.org/W2494411967","https://openalex.org/W2749881464","https://openalex.org/W2892228580","https://openalex.org/W2892877343","https://openalex.org/W2941393275","https://openalex.org/W2942353389","https://openalex.org/W3021913841","https://openalex.org/W3023355321","https://openalex.org/W3121844669","https://openalex.org/W3122768455","https://openalex.org/W3123005456","https://openalex.org/W3123019092","https://openalex.org/W3124446248","https://openalex.org/W3148824081","https://openalex.org/W3149423175"],"related_works":["https://openalex.org/W6981404403","https://openalex.org/W2789366290","https://openalex.org/W185405619","https://openalex.org/W746219408","https://openalex.org/W1577364393","https://openalex.org/W2013396661","https://openalex.org/W3180879585","https://openalex.org/W1543835315","https://openalex.org/W6941326086","https://openalex.org/W1501146109"],"abstract_inverted_index":{"In":[0,136],"diesem":[1],"Beitrag":[2],"wird":[3],"die":[4,19,37,42,61,91,102,105,110,120,128,148,149],"Simulationsanalyse":[5],"als":[6,31],"eine":[7,58,144],"Methode":[8],"zur":[9],"empirischen":[10],"Evaluation":[11],"von":[12],"Steuerreformen":[13],"pr\u00e4sentiert":[14],"und":[15,28,40,48,54,79,113,126,133],"ein":[16],"\u00dcberblick":[17],"\u00fcber":[18],"empirische":[20],"Literatur":[21],"gegeben.":[22],"Simulationsanalysen":[23],"im":[24],"Bereich":[25],"der":[26,63],"Steuer-":[27,47],"Sozialpolitik":[29],"k\u00f6nnen":[30],"\u00f6konomisches":[32],"Experiment":[33],"verstanden":[34],"werden,":[35],"um":[36],"komplexen":[38],"Auswirkungen":[39],"insbesondere":[41],"Besch\u00e4ftigungseffekte":[43],"einer":[44],"Reform":[45],"des":[46],"Transfersystems":[49],"ex":[50],"ante":[51],"zu":[52,66,153],"quantifizieren":[53],"anhand":[55],"dieser":[56,70],"Berechnungen":[57],"Entscheidungshilfe":[59],"f\u00fcr":[60],"Auswahl":[62],"besten":[64],"Alternative":[65],"bieten.":[67],"Im":[68],"Rahmen":[69],"Arbeit":[71],"werden":[72],"f\u00fcnf":[73],"verschiedene":[74],"Modellklassen":[75],"vorgestellt,":[76],"miteinander":[77],"verglichen":[78],"jeweils":[80],"m\u00f6gliche":[81],"Anwendungsgebiete":[82],"beispielhaft":[83],"pr\u00e4sentiert.":[84],"Bei":[85],"den":[86,95,99,141],"makro\u00f6konometrischen":[87],"Modellen":[88,101],"haben":[89],"sich":[90],"allgemeinen":[92],"Gleichgewichtsmodelle":[93],"gegen\u00fcber":[94],"makro\u00f6konomischen":[96],"Modellen,":[97],"bei":[98],"mikro\u00f6konometrischen":[100],"Mikrosimulationsmodelle":[103,122],"gegen":[104],"Gruppensimulationsmodelle":[106],"durchgesetzt.":[107],"CGE-Modelle":[108],"betrachten":[109],"gesamtwirtschaftlichen":[111],"Effekte":[112],"basieren":[114],"auf":[115,123],"hoch":[116],"aggregierten":[117],"Daten,":[118],"w\u00e4hrend":[119],"partialanalytischen":[121],"Mikrodaten":[124],"zur\u00fcckgreifen":[125],"deshalb":[127],"Modellierung":[129],"viel":[130],"komplexerer":[131],"Regelungen":[132],"Reformen":[134],"erm\u00f6glichen.":[135],"letzter":[137],"Zeit":[138],"ist":[139],"mit":[140],"kombinierten":[142],"Mikro-Makro-Simulationsmodellen":[143],"neue":[145],"Klasse":[146],"entstanden,":[147],"Vorteile":[150],"beider":[151],"Varianten":[152],"nutzen":[154],"versucht.":[155]},"counts_by_year":[{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
