Bettendorf, Leon; Horst, Albert van der - Centraal Planbureau (CPB), Government of the Netherlands - 2006
CORTAX is applied in Bettendorf et al. (2006), a simulation study on the economic and welfare implications of reforms in corporate income taxation.
This technical documentation of the model consists of the derivation and listing of the equations of the model and a justification of the calibration.