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decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems …
Persistent link: https://www.econbiz.de/10005764480
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...
Persistent link: https://www.econbiz.de/10010625734