Der vorliegende Beitrag widmet sich der Frage, ob der bei der objektivierten Unternehmensbewertungvom IDW bisher verwendete typisierte Ertragsteuersatz i.H.v. 35 % sachgerechtermittelt worden und dessen Verwendung noch angemessen ist. Beim typisierten Ertragsteuersatzdes IDW handelt es sich um...

This paper extends behavioural microsimulation modelling so that third round effectsof a policy change can be simulated. The first round effects relate to fixed hoursof work, while second round effects allow for changes in desired hours of work atunchanged wages. These allow for endogenous...

This paper describes FiFoSiM, the integrated tax benefit microsimulation and CGE model of the Center of Public Economics at the University of Cologne. FiFoSiM consists of three main parts. The first part is a static tax benefit microsimulation module. The second part adds a behavioural component...

Labour market reforms that are designed to stimulate labour supply at the lower end of the wage distribution can never be precisely restricted to affect only the target group. Spillovers to and feedback from other segments of the labour market are unavoidable and may counteract the direct...

Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...

"The present study uses the GIDD, a CGE-microsimulation model for Global Income Distribution Dynamics, to understand the ex-ante dynamics of global income distribution. Three main robust results emerge. First, under a set of realistic assumptions, there will be a reduction in global income...