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 …

The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of … of private households, and their budgetary (fiscal) effects in Germany. Besides a detailed depiction of the German tax … et al., 2005; 2008). It takes into account the regulations of the tax and transfer system as of 2012. Chapter 2 …