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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; … - 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 2008
Finke, Katharina - 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/10013142209
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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/10010357589
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Die Gewerbesteuer seit der Unternehmensteuerreform 2008 : steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? ; Eine empirische Analyse
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
Gewerbesteueraufkommen. -- Besteuerung ; Gewerbesteuer ; Unternehmensteuerreform ; Mikrosimulation … increases, nor is it a less volatile source of tax revenue for the communities. -- Taxation ; microsimulation ; tax reform …
Persistent link: https://www.econbiz.de/10008652543
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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/10014210637
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Tax loss offset restrictions : last resort for the treasury? ; an empirical evaluation of tax loss offset rectrictions based on micro data
Dwenger, Nadja - 2008
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset. One potential reason for this puzzle is that stricter loss offset restrictions have been introduced in recent...
Persistent link: https://www.econbiz.de/10003872050
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Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data
Dwenger, Nadja - 2011
In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been...
Persistent link: https://www.econbiz.de/10014220360
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
endogenous change of its financial structure. This counterfactual is obtained from a detailed microsimulation model of the …
Persistent link: https://www.econbiz.de/10003872920
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Financial leverage and corporate taxation : evidence from German corporate tax return data
Dwenger, Nadja; Steiner, Viktor - 2009
endogenous change of its financial structure. This counterfactual is obtained from a detailed microsimulation model of the …
Persistent link: https://www.econbiz.de/10003799719