Problemstellung, Zielsetzung und Aufbau der Arbeit -- Mikrosimulationsmodelle im Bereich der Unternehmensbesteuerung -- ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) -- Anwendung des ZEW TaxCoMM -- Thesenförmige Zusammenfassung.

This article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related working groups on the effective tax burdens of companies in all 27 EU Member States. The results shall help to evaluate the economic consequences of introducing a...

The article assesses the impact of a Common Corporate Tax Base (CCTB) as promoted by the European Commission and the related Working Groups on the effective tax burdens of companies in all 27 EU member states. The results shall help to evaluate the economic consequences of introducing a...

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

This paper analyzes the impact of the proposed German company tax reform for the year 2008 on the effective average tax burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate cuts concerning the corporate income tax and the...