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Weitere Publikationen: Martin Spielauer (16 Treffer)

Family patterns in Western countries have substantially changed across the 1940 to 1990 birth cohorts. Adults born more recently enter more often unmarried cohabitations and marry later, if at all. They have children later and fewer of them; births take place in a non-marital union more often and, due to the declining stability of couple relationships, in more than one partnership. These changes have led to an increasing diversity in family life courses. In this paper, we present a microsimulation model of family life trajectories, which models the changing family patterns taking into account the complex interrelationships between childbearing and partnership processes. The microsimulation model is parameterised to retrospective data for women born since 1940 in Italy, Great Britain and two Nordic countries (Norway and Sweden), representing three significantly different cultural and institutional contexts of partnering and child bearing in Europe. Validation of the simulated family life courses against their real-world equivalents shows that the simulations not only closely replicate observed childbearing and partnership processes, but also give good predictions when compared to more recent fertility indicators. We conclude that the presented microsimulation model is suitable for exploring changing family dynamics and outline potential research questions and further applications.
Marian Fink, Jitka Janová, Danuše Nerudová, Jan Pavel, Margit Schratzenstaller, Friedrich Sindermann-Sienkiewicz, Martin Spielauer
Intereconomics – Review of European Economic Policy, 2019, (3), S.146-154, https://rdcu.be/bFkuW
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently. One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and Sweden.
FairTax Working Paper Series, 2019, (24), 80 Seiten, http://umu.diva-portal.org/smash/get/diva2:1300801/FULLTEXT01.pdf
European Union's Horizon 2020 research and innovation program 2014-2018
The design of tax systems has a considerable impact on the distribution of income and wealth at the household and the individual level, and due to gender-differentiated socio-economic conditions also in a gender perspective. One of the most important areas of taxation is the taxation of personal incomes. Besides the level of income tax rates and the design of the income tax schedule (progressive versus flat tax schedule), the system of household taxation (joint versus individual taxation), the determination of taxable income and the design of tax exemptions (tax allowances versus credits), particularly child-related ones, are crucial determinants of the distributional effects and work incentives of the personal income tax. The study presents an overview of the microsimulation results for selected provisions of the personal income tax system on income distribution and work incentives. The microsimulations are based on EUROMOD for six selected EU countries: Germany, Austria, Spain, Czech Republic, UK, and Sweden, countries of different "families" of welfare and taxation traditions.
in: Chantal Hicks, Martin Spielauer, Kevin Moore, Option Analysis for a New Dynamic Microsimulation Model of Retirement Income for Employment and Social Development Canada (ESDC)
Buchbeiträge, 2019
Population projections are key for policy making and planning. Currently, most countries, and international organisations like the World Bank and the United Nations, produce population projections using the cohort-component method. The method is simple and applicable in absence of detailed data sources. But it is limited to projecting a population by age, sex, and very few additional variables, such as province or broad education categories. A more advanced – but still uncommon – approach involves dynamic micro-simulation models, where populations are represented by large samples of individual people and their life-courses are simulated over time. This approach is more complex, but has major advantages: it can produce detailed projections of a broad variety of individual characteristics, it can model realistic life-courses and their diversity, and it supports the modelling of interactions between people. Such models also support more detailed planning and policy development and can provide the demographic core of more extensive socioeconomic models. While currently applied almost exclusively in the developed world, the benefits can be highly significant in the context of developing countries.
Manuskripte, 2019
Paper presented at the International Microsimulation Conference 2019
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