reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using …

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 … simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … all. In this paper we take Germany and its data situation as a proxy for many countries' restrictions in terms of tax data … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate … microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …

'deterministic' collective labour supply model. The data are generated by a compound procedure of estimation and calibration based on … GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …