background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …In their famous Mirrlees review (2011) on reforming the tax system for the 21st century, the authors put forward the … feature of an ACE regime is that it removes tax distortions on marginal investment and finance distortions. Yet, by narrowing …

microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- tax reform ; microsimulation ; tax policy evaluation …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same …

microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- Tax reform ; microsimulation ; tax policy evaluation …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same …