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 …

This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …

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 …

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income … of capital, effective marginal tax rates and effective average tax rates. We show that the treatment of expenses relating … to IP income is particularly important in determining the effective tax burden. A key finding is that regimes that allow …

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income … of capital, effective marginal tax rates and effective average tax rates. We show that the treatment of expenses relating … to IP income is particularly important in determining the effective tax burden. A key finding is that regimes that allow …