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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10010304812
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Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an …
Persistent link: https://www.econbiz.de/10010368115
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard …
Persistent link: https://www.econbiz.de/10003793921
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10003969889
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
Persistent link: https://www.econbiz.de/10003979900
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...
Persistent link: https://www.econbiz.de/10003951045
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2009
background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard …
Persistent link: https://www.econbiz.de/10003873302
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- Tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10009152555
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Impact of tax-rate cut cum base-broadening reforms on heterogeneous firms : learning from the German tax reform of 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - In: FinanzArchiv : European journal of public finance 69 (2013) 1, pp. 72-114
Persistent link: https://www.econbiz.de/10009724794