Maiterth, Ralf; Zwick, Markus - In: Jahrbücher für Nationalökonomie und Statistik 226 (2006) 3, pp. 285-307
Summary The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the...