Reformvorschläge der Parteien zur Bundestagswahl 2021 - finanzielle Auswirkungen : eine Berechnung für die Süddeutschen Zeitung mithilfe des Evaluationsmodells für integrierte Steuer- und Transferpolitik-Analysen (ZEW-EviSTA), aktualisiert am 19. Juli, 5. und 27. August 2021

Diese Kurzexpertise umfasst die Ergebnisse einer Studie für die Süddeutsche Zeitung zu den Auswirkungen zentraler Reformvorschläge der Parteien zur Bundestagswahl 2021 zu Steuern-, Mindestlohn, Mini- und Midi-Jobs, Sozialversicherung und Familienpolitik, auf private Haushalte . Die Berechnungen wurden mit Hilfe des Models ZEW-EviSTA (Evaluationsmodell für integrierte Steuer- und Transferpolitik-Analysen) zum Rechtstand 2021 durchgeführt. ZEW-EviSTA nutzt zur Berechnung der fiskalischen Effekte, der Ungleichheitsmaße und den Veränderungen der verfügbaren Jahreseinkommen nach Bruttoeinkommen sowie Parteipräferenzen als Datengrundlage das Sozio-oekonomische Panel (SOEP) v.34. Mögliche Verhaltensanpassungen – etwa bei der Arbeitszeit oder der Steuervermeidung – werden hierbei ausgeklammert

Verteilungswirkungen der Reformpläne im Koalitionsvertrag 2021-2025 : eine Analyse auf Basis des ZEW-EviSTAModells und des Sozio-oekonomischen Panels (SOEP)

Der am 24. November 2021 vorgestellte Koalitionsvertrag 2021-2025 von SPD, Bündnis 90/Die Grünen und FDP sieht eine Reihe von sozial- und steuerpolitischen Maßnahmen vor. Das ZEW Mannheim hat für die Süddeutsche Zeitung die Wirkungen der Reformpläne untersucht. Die Analyse betrachtet die zu erwartenden Verteilungswirkungen der Maßnahmen. Dabei wird untersucht, welche Bevölkerungsgruppen in welchem Umfang von einer Umsetzung der Vorhaben profitieren würden. Außerdem werden die fiskalischen Wirkungen der Pläne abgeschätzt, also die Kosten oder Erträge für die staatlichen Haushalte

ZEW-EviSTA: A microsimulation model of the German tax and transfer system

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as distributional impacts the model allows for a comprehensive ex ante analysis of reform proposals. Heterogeneity analyses targeting specific subgroups of the population are feasible, too. The present article describes which data sources are used for the simulation, how key features of the German tax and transfer system are implemented, which simulation methods are employed to analyze policy changes and how the model is validated against official statistics. Moreover, by providing examples of the outputs which ZEW-EviSTA generates the paper gives an idea of the questions that can be answered using the model

Lactic acid from mixed food wastes at a commercial biogas facility: Effect of feedstock and process conditions

Anaerobic digestion facilities can become biorefineries to produce higher-value products together with biogas energy and nutrient-rich digestate. To inform future biorefinery concepts with lactic acid recovery, the current study monitored organic acids in a pre-fermentation stage at a commercial anaerobic digestion facility. The study assessed lactic acid production performance and the impact of mixed food waste feedstocks and process conditions. Feed rate and feedstock composition varied weekly with waste availability. Normal operating conditions of the pre-fermentation stage included warm ambient conditions (24–35 °C), low pH (3.45 ± 0.03), a short hydraulic retention time (1–3.5 days) and stable organic loading rate (12 ± 2 kgVS.m−3.day−1). These conditions favoured lactic acid, being dominant at an encouraging average concentration of 21.70 g L−1, notably without any process optimisation or control. Lactobacillus constituted the majority of the microbial community in the pre-fermentation stage (98.1 %–99.1 % relative abundance) with an unknown Lactobacillus species and L. reuteri being the major species present. Grain processing waste and milk paste were positive influencers of LA concentration. The monitoring results, together with a simple economic evaluation, indicated that lactic acid recovery from a commercial food waste anaerobic digestion facility had baseline feasibility. In addition, there would be significant opportunities to increase economic performance by targeted process control and optimisation

Growth Rate and an Evaluation of Age Estimation for the Endangered Big-Headed Turtle ( Platysternon megacephalum

Understanding growth patterns is critical for determining age and size at sexual maturity and longevity in species that are severely threatened by over-collection and habitat loss, particularly in poorly understood species in tropical East Asia. Using data collected during a 9-year mark-recapture study, we fit the von Bertalanffy and logistic growth models to examine growth patterns of the endangered Big-headed Turtle (Platysternon megacephalum). Growth rate of P. megacephalum was best described by the von Bertalanffy model. Mean age at maturation for female and male P. megacephalum was 8 and 13 years. At maturity for female and male P. megacephalum, mean carapace length was 100 mm and 130 mm, respectively. We determined that counting growth rings on the carapace and plastron was not a reliable method for estimating ages. The long time to maturation in P. megacephalum may be costly in harvested populations, with individuals potentially being removed from populations prior to first reproduction. The growth patterns we have documented, and associated information on body size and age at sexual maturity, yield metrics that may be used to assess the effects of harvesting in populations and may contribute to conservation efforts for this endangered species

Growth rate and an evaluation of age estimation for the endangered big-headed turtle (platysternon megacephalum) in China

Understanding growth patterns is critical for determining age and size at sexual maturity and longevity in species that are severely threatened by over-collection and habitat loss, particularly in poorly understood species in tropical East Asia. Using data collected during a 9-year mark-recapture study, we fit the von Bertalanffy and logistic growth models to examine growth patterns of the endangered Big-headed Turtle (Platysternon megacephalum). Growth rate of P. megacephalum was best described by the von Bertalanffy model. Mean age at maturation for female and male P. megacephalum was 8 and 13 years. At maturity for female and male P. megacephalum, mean carapace length was 100 mm and 130 mm, respectively. We determined that counting growth rings on the carapace and plastron was not a reliable method for estimating ages. The long time to maturation in P. megacephalum may be costly in harvested populations, with individuals potentially being removed from populations prior to first reproduction. The growth patterns we have documented, and associated information on body size and age at sexual maturity, yield metrics that may be used to assess the effects of harvesting in populations and may contribute to conservation efforts for this endangered species