Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, … - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 74-85
The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local …
