is necessary if they choose public transportation. Furthermore a tax-deductible flat-rate per kilometer is required if …

. 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 …

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

-costs and including these costs into the validation of individual simulation results. This is demonstrated by using the …