ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)


Reister, Timo ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H.


[img]
Preview
PDF
dp08117.pdf - Published

Download (819kB)

URL: https://ub-madoc.bib.uni-mannheim.de/2231
URN: urn:nbn:de:bsz:180-madoc-22314
Document Type: Working paper
Year of publication: 2008
The title of a journal, publication series: ZEW Discussion Papers
Volume: 08-117
Place of publication: Mannheim
Publication language: English
Institution: Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: C15 D30 H25 H32 K34 ,
Subject headings (SWD): Deutschland , Betriebsteuer , Körperschaftsteuer , Mikrosimulation , Steueraufkommen , Steuerbelastung , Steuerinzidenz , Theorie
Keywords (English): Microsimulation Model , Corporate Taxation , Policy Analysis , Firm-Level Data
Abstract: Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not allow robust revenue estimations or distribution analyses. Hence there is need to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard to distributional consequences and revenue effects. Central feature of the model is the processing of financial statements included in the DAFNE data base of the Bureau van Dijk. The firm-level data is supplemented by survey data on tax accounting practices. The focus of the paper is on the documentation of the model set-up. Its application will be addressed in future publications.
Additional information:

Dieser Eintrag ist Teil der Universitätsbibliographie.

Das Dokument wird vom Publikationsserver der Universitätsbibliothek Mannheim bereitgestellt.




+ Citation Example and Export

Reister, Timo ; Spengel, Christoph ; Finke, Katharina ; Heckemeyer, Jost H. (2008) ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM). Open Access ZEW Discussion Papers Mannheim 08-117 [Working paper]
[img]
Preview


+ Search Authors in

+ Download Statistics

Downloads per month over past year

View more statistics



You have found an error? Please let us know about your desired correction here: E-Mail


Actions (login required)

Show item Show item