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Title:ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) PDF Logo
Authors:Reister, Timo
Spengel, Christoph
Finke, Katharina
Heckemeyer, Jost Henrich
Issue Date:2008
Series/Report no.:ZEW Discussion Papers 08-117
Abstract: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 allow robust revenue estimations or distribution analyses. Hence there is need to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard to distributional consequences and revenue effects. Central feature of the model is the processing of financial statements included in the DAFNE data base of the Bureau van Dijk. The firm-level data is supplemented by survey data on tax accounting practices. The focus of the paper is on the documentation of the model set-up. Its application will be addressed in future publications.
Subjects:Microsimulation Model
Corporate Taxation
Policy Analysis
Firm-Level Data
JEL:C15
H32
H25
D30
K34
more recent Version:http://hdl.handle.net/10419/28006
Document Type:Working Paper
Appears in Collections:ZEW Discussion Papers
Publikationen von Forscherinnen und Forschern des ZEW

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