is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

. The paper simulates the new rules and shows how the tax burden is affected. Simulation is based on representative cost …The German corporate tax reform of 2008 has brought significant changes for determining the tax base of the trade tax … data of the manufacturing sector in 2006. The results show that the goals of the corporate tax reform are missed. The total …

-term economic growth, advocated a shift of the tax burden from capital and labour income to consumption and property. Through a set … of micro simulation models, this paper evaluates the effects of the Italian fiscal package on households and firms. We … show that, in respect of households' income, indirect and property tax reforms are highly regressive, whilst the reform …