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 …

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …

obtained from a detailed microsimulation model of the corporate sector based on tax return micro data. We find a statistically …We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the …