Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …

simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …

reforms for the German economy. The simulation results show that both the DIT and the flat tax have a positive stimulus for …The past years have seen several tax reform proposals being put forward in Germany. The most prominent ones count the … Business Tax Reform 2008 (BTR 2008), the Dual Income Tax (DIT) proposal advanced by the German Council of Economic Advisors and …