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Estimating the effects of a major reform in additional child benefits granted to German low-income households

 
: Stöwhase, S.

:
Postprint urn:nbn:de:0011-n-1109031 (218 KByte PDF)
MD5 Fingerprint: f35fe9e175011dd07c4c2f477d23d7f2
Erstellt am: 24.11.2009


The international journal of microsimulation 2 (2009), Nr.2, S.55-57
ISSN: 1747-5864
Englisch
Zeitschriftenaufsatz, Elektronische Publikation
Fraunhofer FIT ()
child benefit; heating costs; gross income

Abstract
This research note provides a short overview of the difficulties associated with the estimation of the short-term fiscal effects of a major reform in additional child benefits granted to German low-income households. We briefly discuss the methodology used to construct both an appropriate database and to operationalise the microsimulation model. Of particular note are the imputation of heating costs and the conversion of that part of household incomes used to determine past entitlement to additional welfare benefits (accountable income) into gross household incomes. Finally, the role of the model within the legislative process is roughly outlined.

: http://publica.fraunhofer.de/dokumente/N-110903.html