We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental … obtained from a detailed microsimulation model of the corporate sector based on tax return micro data. We find a statistically …

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental … obtained from a detailed microsimulation model of the corporate sector based on tax return micro data. We find a statistically …

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 …

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 …

We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of … introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental … obtained from a detailed microsimulation model of the corporate sector based on tax return micro data. We find a statistically …

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and … background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard …

In den vergangenen Jahren ist das Aufkommen aus der Unternehmensbesteuerung in Deutschland häufig weniger stark …

shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an … ACE regime in Germany. The simulation results show that granting an ACE for corporate income tax purposes results in a …

We estimate the corporate elasticity of taxable income. Our analysis draws on panel variation in the decentralized …% results in an increase in aggregate corporate income by about 3.5% over a time span of 4 years. The elasticity is larger in … remote, non-central locations. Firm entry, exit, and mobility only account for a small share of the overall elasticity. …