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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
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/10010304812
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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
Der Beitrag simuliert mit den Daten1 der Kostenstrukturerhebung des Verarbeitenden Gewerbes sowie des Bergbaus und der Gewinnung von Steinen und Erden von 2006, wie sich die Neuregelung der Gewerbesteuer in der Unternehmensteuerreform 2008 auf die steuerliche Belastung der Unternehmen auswirkt....
Persistent link: https://www.econbiz.de/10010291125
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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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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; … - Saïd Business School, Oxford University - 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/10008620623
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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 Henrich; Reister, Timo; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 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/10008568600
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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; … - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2011
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/10009147346