Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 1, pp. 72-114
The German 2008 corporate tax reform followed the distinct and internationally prevalent pattern of tax-rate cut cum base broadening. Based on a new corporate microsimulation model, ZEW TaxCoMM, we assess the heterogeneous effects of the tax reform on firms, varying according to some of the...
