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...

Abstract: Nach der zeitweiligen Abkehr von der direkten Substanzbesteuerung ergibt sich im Zuge der letzen Reformen der deutschen Unternehmensbesteuerung durch Verbreiterungen der ertragsteuerlichen Bemessungsgrundlage bei gleichzeitiger Senkung der tariflichen Steuersätze eine erneute...

The current debate on tax planning has to distinguish between tax evasion and aggressive tax planning. While tax evasion is illegal and requires the enhanced exchange of information, measures against aggressive tax planning seem to be very complex and complicated. Tax havens’ benefits from tax...