"Measuring Redistribution by Microsimulation - An Equivalence Scale Based Analysis of the German Tax-Benefit System" Tax-benefit systems affect individual incomes. To analyse the resulting effects, a synthesis of both, theoretical concepts for qualifying and empirical methods for quantifying, is required. Based on German representative micro-data, the distributional effects of the income tax- and transfer-system for the years 1993 and 1998 are investigated. Microsimulation techniques yield income distributions for market income, after-tax income and disposable income. The after-tax income distributions show that income taxation has only slight progressive effects such that it comes out as almost distributional neutral. The disposable or after-tax-and-transfer income distributions indicate strong equalizing effects of the German benefit system. Both systems also diminish the income gap between Eastern and Western Germany. Moreover, in terms of mean incomes, a catching up process for Eastern Germany between the years 1993 and 1998 is identified.