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Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis
Fossen, Frank; Bach, Stefan - In: FinanzArchiv: Public Finance Analysis 64 (2008) 2, pp. 245-272
decades. Proposals for reform range from a pure profit tax to an origin-based value-added tax. Local business taxation systems …
Persistent link: https://www.econbiz.de/10005764480
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Impact of Tax-Rate Cut cum Base-Broadening Reforms on Heterogeneous Firms: Learning from the German Tax Reform of 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv: Public Finance Analysis 69 (2013) 1, pp. 72-114
The German 2008 corporate tax reform followed the distinct and internationally prevalent pattern of tax-rate cut cum base broadening. Based on a new corporate microsimulation model, ZEW TaxCoMM, we assess the heterogeneous effects of the tax reform on firms, varying according to some of the...
Persistent link: https://www.econbiz.de/10010625734