Centre for Economics
We develop microsimulation models to analyse the effects of tax and social policy measures. These models enable a better understanding of complex social and economic issues, support well-informed policy decisions and strengthen societal discourse. In teaching, we impart an economic understanding of topics such as consumer behaviour, strategic business decisions, macroeconomics and international trade and financial relations.
Research Focus Areas
We concentrate on two major societal transformations: demographic change and shifts in consumer behaviour. As these megatrends are of international interest, we collaborate with a range of research partners, including Uppsala University, the Luxembourg Institute of Socio-Economic Research (LISER) and the EU Commission’s Joint Research Centre (JRC).
- What impact does demographic change have on pension income from the first and second pillars?
- How can we age more healthily?
- How has consumer behaviour changed over time?
- What are the CO2 emissions associated with our consumption, and how could these emissions be reduced?
Transfer
ICF/EU Commission, Policy Advice, Contribution to the EU Commission’s Pension Adequacy Report
Transfer Projects
- Simulation of the Fiscal Equalisation Act reform (Government of Liechtenstein)
- Simulation of revenue and distribution effects of the comprehensive tax law revision (Government of Liechtenstein)
- “Round Table on Poverty” (with Caritas Liechtenstein)
- Lecture Series for Junior Research Group (since 2023)
- Organization of the Summer School “Dynamic Microsimulation” (2023) at the University of Freiburg (Germany)
- Organization of the Summer School “Microsimulation and Advanced Empirical Methods” (2025) at the University of Galway (Ireland)
- HORIZON funding for the research project “MIGAPE – Mind the Gap in Pension Income,” development of a dynamic microsimulation model
- NORDFORSK funding for the research project “Sustainable Working Life for Ageing Populations”
- National expert for the EU Commission, development of SWISSMOD, the Swiss country model of EUROMOD
Publications
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Kirn, T., & Dekkers, G. (2025). Assessing Vertical Equity in Defined Benefit Pension Plans: An Application to Switzerland. Risks, 13(5).More
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Kirn, T., Oschwald, P., & Anderl, R. (2025). SWISSMOD – A New Tax-Benefit Model of Switzerland. International Journal of Microsimulation, 18(2).More
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Van den Bosch, K., Kirn, T., Kump, N., Liégeois, P., Stropnik, N., Barslund, M., Vergnat, V., & Dekkers, G. (2024). The impact of taking up care tasks on pensions: Results of typical-case simulations for several European countries. European Journal of Social Security, 26(1).More
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Kirn, T., & Dekkers, G. (2023). The Projected Development of the Gender Pension Gap in Switzerland: Introducing MIDAS_CH. International Journal of Microsimulation, 16(3).More
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Dekkers, G., Van den Bosch, K., Barslund, M., Kirn, T., Baumann, N., Kump, N., Liégeois, P., Moreira, A., & Stropnik, N. (2022). How do gendered labour market trends and the pay gap translate into the projected gender pension gap? A comparative analysis of five countries with low, middle and high GPGs. Social Sciences, 11(7).More
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Inga Hardeck, T. K. (2016). Taboo or technical issue? An empirical assessment of taxation in sustainability reports. Journal of Cleaner Production, 133, 1337-1351.More
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Hardeck, I., & Kirn, T. (2016). Taboo or Technical Issue? An Empirical Assessment of Taxation in Sustainability Reports. Journal of Cleaner Production, 133, 1337-1351.More
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Kirn, T. (2014). Föderalismus als Bekenntnis zu einem anreizkompatiblen Finanzausgleichssystem. Wirtschaftspolitische Blätter, 01/2014(1), 39-55.More
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Stieg, P., Kraus, S., Kirn, T., & Menichetti, M. (2023). Family Business Across National Borders: Strategies and Processes of Internationalization. In P. Droege, S. Güldenberg, M. Menichetti & S. Seidel (Eds.), Cross-Border Life and Work. Cham: Springer.More
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Angerer, M., Hanke, M., Kirn, T., Preiner, C., Wenz, M., & Amann, M. (2023). Cross-Border Wealth Management. In P. Droege, S. Güldenberg, M. Menichetti & S. Seidel (Eds.), Cross-Border Life and Work. Cham: Springer.More
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Kirn, T. (2016). How did behavioural responses after the introduction of an ACE affect the cost of capital?. Paper presented at the Annual Congress of the International Institute of Public Finance (IIPF 2016), Lake Tahoe, Nevada, USA.More
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Kirn, T. (2015). The impact of full and incremental ACE systems on the Cost of Capital. Paper presented at the Annual Meeting of the Austrian Economic Association (NOeG), Universität Klagenfurt.More
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Kirn, T. (2015). The impact of full and incremental ACE systems on the cost of capital. Paper presented at the 71st Annual Congress of the International Institute of Public Finance (IIPF 2015), Trinity College, Dublin, Ireland.More
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Kirn, T. (2014). Tax reform evaluation using status-quo based welfare measurement: An application to a consumption based income tax. Paper presented at the 70th Annual Congress of the International Institute of Public Finance, Lugano.More
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Kirn, T. (2014). Fiscal Equalization with Hidden Information and Hidden Action. Paper presented at the 70th Annual Congress of the International Institute of Public Finance, Lugano.More
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Kirn, T. (2022). Exploring redistributive elements of the Swiss Pension system: An unconditional quantile treatment analysis. Presented at the 2022 Annual Congress of the Swiss Society of Economics and Statistics (SSES/SGVS), Universität Fribourg.More
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Kirn, T., & Dekkers, G. (2022). Exploring redistributive elements of the Swiss Pension system: An unconditional quantile treatment analysis. Presented at the 3rd Workshop of the Swiss Network on Public Economics (SNoPE), KOF/ETH Zürich.More
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Kirn, T., & Dekkers, G. (2022). Exploring redistributive elements of the Swiss Pension system: An unconditional quantile treatment analysis. Presented at the European Meeting of the International Microsimulation Association 2022, Institut für Abreitsmarkt- und Berufsforschung (IAB), Nürnberg.More
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Gijs, D., Van den Bosch, K., Barslund, M., Kirn, T., Kump, N., Liegeois, P., Moreira, A., Stropnik, N., & Vergnat, V. (2021). Gender Pension Gaps in Europe: future prospects and key drivers. Presented at the ESPAnet 2021, KU - Leuven.More
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Kirn,Tanja, B. (2021). The impact of taking up care tasks on pensions: a comparative analysis for 5 european countries. Presented at the 8th World Congress of the International Microsimulation Association, online.More
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Dekkers, G., van den Bosch, K., Barslund, M., Kirn, T., Baumann, N., Kump, N., Liegeois, P., Moreira, A., & Stropnik, N. (2021). How does gendered labour market trends and the pay gap translates into the projected GPG? A comparative analysis of five countries with low, middle and high GPGs. Presented at the 8th World Congress of the International Microsimulation Association, online.More
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Kirn, T., Barslund, M., Dekkers, G., van den Bosch, K., Kump, N., Liegeois, P., Moreira, A., Stropnik, N., & Vergnat, V. (2021). The impact of taking up care tasks on pensions: a comparative analysis for 5 european countries. Presented at the ESPAnet 2021, KU Leuven, online.More
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Kirn, T., & Kara Thierbach and Nicolas Baumann. (2020). Fostering Learner Centered Education in the Field of Taxation - A Didactical Concept. Presented at the The Future of International Taxation, Universität Liechtenstein.More
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Deloof, M., & Kirn, T. (2020). Allowance for Corporate Equity, Risk Taking and Income Shifting in Belgium. Presented at the The Future of International Taxation, Universität Liechtenstein.More
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Deloof, M., & Kirn, T. (2019). Taxation and Entrepreneurial Risk Taking. Presented at the Addressing Tax Avoidance beyond BEPS, Università degli Studi di Ferrara.More
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Kirn, T. (2019). Taxes and Real Options. Presented at the VHB - Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre, Universität Münster.More
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Kirn, T. (2018). Taxes and Real Options. Presented at the VHB Frühjahrstagung der Kommission Betriebswirtschaftliche Steuerlehre, Jena 2018, Universität Jena.More
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Kirn, T. (2018). The cost of capital with full and incremental Allowance for Corporate incremental Allowance for Corporate Equity. Presented at the Corporate Finance Day, University of Antwerp.More
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Kirn, T. (2011). Measuring corporate marginal tax rates: looking forward or looking backward?. Presented at the General Conference of the International Microsimulation Association, Stockholm.More
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Kirn, T., & Baumann, N. (2021). Project MIGAPE: Work Package 3: Results of the Dynamic Simulations for Switzerland, Deliverable D4.1/D4.2 of the MIGAPE project. Version 01/04/2020. ( No. 1): University of Liechtenstein ( No. 2): University of Liechtenstein.More
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Barslund,Mikkel, Dekkers,Gijs, van den Bosch, K., Kirn, T., Baumann, N., Kump, N., Liegeois, P., Moreira, A., Stropnik, N., & Vergnat, V. (2021). The future of Gender Pension Gaps - Main findings from the MIGAPE project. Brussels: CEPS - Center for European Policy Studies.More
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Kirn, T., & Thierbach, K. (2020). Project MIGAPE: Work Package 2: Results of the Standard Simulations for Liechtenstein, Deliverable D2.1/D2.2 of the MIGAPE project. Version 01/04/2020. ( No. 1): University of Liechtenstein.More
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Dekkers, G., Van den Bosch, K., Barslund, M., Kirn, T., Kump, N., Liégeois, P., Moreira, A., Stropnik, N., Thierbach, K., & Vergnat, V. (2020). Impact on pension outcomes of life events: standard simulations from five European countries, Deliverable D2.1/D2.2 of the MIGAPE project. Version 01/04/2020..More
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Dekkers, G., Van den Bosch, K., Barslund, M., Kirn,Tanja, Kump,Nataša , Liégeoise, P., Moreira, A., Stropnik, N., Thierbach, K., & Vergnate, V. (2020). Impact on pension outcomes of life events: standard simulations from five European countries. Brussels: Center for European Policy Studies (CEPS).More
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Kirn, T., & Dekkers, G. (2022). Exploring redistributive elements of the Swiss Pension system: An unconditional quantile treatment analysis. University of Liechtenstein.More
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Kirn, T., & Dekkers, G. (2021). MIDAS_CH: A dynamic microsimulation of the Swiss Pension System. University of Liechtenstein.More
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Kirn, T., Greggi, M., Kraft, M., Thierbach, K., & Baumann, N. (2020). Fostering learner-centered education in the field of taxation. University of Liechtenstein.More
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Kirn, T., & Khokrishvili, E. (2008). Will an asymmetrical system of fiscal decentralisation resolve the conflicts in the republic of Georgia? (Specials Series: Arbeitspapiere des Deutsch-Georgischen Arbeitskreises für Finanz- und Sozialpolitik, No. G-9). Universität Potsdam.More
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Oschwald, P., Anderl, R., & Kirn, T. (2025, June 24 - 25). Bewertung der Auswirkungen eines Grundeinkommens in der Schweiz: Ein mikrosimulationsbasierter Ansatz auf Bundes- und Kantonsebene. Europäisches Treffen der International Microsimulation Association, NUI Galway, Ireland.More
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Kirn, T., & Dekkers, G. (2025, June 24 - 25). Bewertung der vertikalen Gerechtigkeit in leistungsorientierten Rentenplänen: Eine Anwendung auf die Schweiz. Europäisches Treffen der International Microsimulation Association, NUI Galway, Ireland.More
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Kirn, T., Anderl, R., Oschwald, P., & Brinkmann, M. (2025, June 24 - 25). Ansätze des maschinellen Lernens zur Vorhersage von Konsumausgaben: Eine vergleichende Analyse. Europäisches Treffen der International Microsimulation Association, NUI Galway, Ireland.More
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Kirn, T., Anderl, R., Oschwald, P., & Brinkmann, M. (2025, June 24 - 25). Anreize zur Arbeit: Der Übergang von der Haushaltsbesteuerung zur Individualbesteuerung in der Schweiz. Europäisches Treffen der International Microsimulation Association, NUI Galway, Ireland.More
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Dekkers, G., Barslund, M., Hoorens, V., Kirn, T., Kump, N., Liégeois, P., Moreira, A., Stropnik, N., Van den Bosch, K., & Vergnat, V. (2021, 2021/6/28). A quick introduction to the MIGAPE project.. Hearing at European Parliament, European Parliament.More
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Kirn, T., & Baumann, N. (2021, 25.02.2021). The Future of the Gender Pension Gap - Results of the dynamic simulations for Switzerland. 3. Stakeholder Meeting für das Projekt MIGAPE, Universität Liechtenstein - online.More
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Dekkers,Gijs, van den Bosch,Karel, Barslund,Mikkel, Kirn,Tanja, Kump,Natasa, Liegeois,Philippe, Moreira,Amílcar, Stropnik,Nada, & Vergnat, V. (2021, 28.06.2021). The Future of the Gender Pension Gap. Hearing, European Parliament - online.More
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Kirn, T., & Thierbach, K. (2020, 16.07.2020). Geschlechtsspezifische Unteschiede in der Altersvorsorge. 2. Stakeholder Meeting für das Projekt "MIGAPE", Universität Liechtenstein.More
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Dekkers,Gijs, Van den Bosch, K., Barslund, M., Kirn, T., Kump, N., Liégeoise, P., Moreira, A., Stropnik, N., Thierbach, K., & Vergnate, V. (2020). Mind the Gap in Pension Income - Presentation of the interim report. European Commission, Brussels.More
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Kirn, T., & Thierbach, K. (2019, 14.11.2019). Erwerbsverläufe, Pensionen und Pensionslücken in Liechtenstein. 1. Stakeholder Meeting, Universität Liechtenstein.More
Questions?