Application The Prognos Microsimulation model (MIKA) can be used to simulate the tax burden of individuals and households through social security contributions, wage and income tax, the solidarity surcharge as well as their entitlement to transfer payments under the German Social Code Book II (citizen’s allowance), the Housing Benefit Act (housing allowance) and the Federal Child Benefit Act (child supplement). In addition to simulating tax and transfer payments for the current legal framework (status quo), MIKA can also be used to calculate the effects of changes to the legal framework or counterfactual policy scenarios. In addition to the effects on income distribution, this also includes estimates of fiscal effects (government expenditure and revenue). Model core MIKA is a static tax and transfer model based on personal and household data from the German Socio-Economic Panel (SOEP). It consists of three modules: a social security module, an income tax module and a transfer module. To estimate the tax and transfer payments, MIKA incorporates the information available in the SOEP on the income situation as well as other socio-demographic characteristics of the individuals and households surveyed that are relevant for calculating the tax and transfer payments. These include, for example, age, gender, household constellation and information on housing costs. Application examples and projects Long-term care financing scenarios 2024 | Project Higher numbers of care-dependent persons and increasing costs - our aging population is putting long-term care insurance to the test. A new analysis shows what the future financial require-ments will be. Read more Wage income developments 2025 2020 | Project If German economic productivity increases, not every individual benefits to the same extent. These are the results of our study commissioned by the Bertelsmann Stiftung. Read more Inflation – extra burden and relief for family households 2022 | Project Calculations on inflation-related additional private household expenditure and the work of the Federal Government's relief package. Read more General report: Evaluation of the general statutory minimum wage 2020 | Project On behalf of the Federal Ministry of Labour and Social Affairs, we evaluated the impact of the statutory minimum wage in Germany since its introduction in 2015. Read more More on this model Model type Microsimulation model Region covered Germany Federal states Databases Socio-Economic Panel (SOEP) Feel free to contact us. Dr Almut Kirchner Partner, Director +41 61 32 73 331 almut.kirchner@prognos.com Go to profile Your name Phone Email address Your message Data protection notice Yes, I consent to Prognos processing the personal data I have provided above in order to best address the request I have made. I can revoke my consent at any time with effect for the future by sending an e-mail to info@prognos.com. You can find further information in our data protection declaration.