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  4. Estimating the effects of a major reform in additional child benefits granted to German low-income households
 
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2009
Journal Article
Title

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

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.
Author(s)
Stöwhase, S.
Journal
The international journal of microsimulation  
DOI
10.24406/publica-fhg-219602
File(s)
001.pdf (218.31 KB)
Rights
Under Copyright
Language
English
Fraunhofer-Institut für Angewandte Informationstechnik FIT  
Keyword(s)
  • child benefit

  • heating costs

  • gross income

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