. 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 …

EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at …-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We … study how different Member States achieve various degrees of redistribution through different combinations of progressivity …

-round effects, i.e. the dynamic scoring of tax reforms. We combine a microsimulation model for selected European countries with VAR …In this paper, we propose a novel approach for the ex-ante assessment of tax reforms accounting for second … estimates of macro responses and, exploiting a unique database of tax reforms in the EU, compare our estimates with the real …

perspective. This paper presents a simulation model mapping causal relationships behind this interaction. Results suggest that the …