Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating … article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …

We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax … tax losses reduces the number of M&As with loss-making targets by 22%. We further observe decreases in birth and survival …