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dc.contributor.authorReister, Timoen_US
dc.contributor.authorSpengel, Christophen_US
dc.contributor.authorFinke, Katharinaen_US
dc.contributor.authorHeckemeyer, Jost Henrichen_US
dc.date.accessioned2009-08-12T07:26:16Z-
dc.date.available2009-08-12T07:26:16Z-
dc.date.issued2008en_US
dc.identifier.urihttp://hdl.handle.net/10419/27600-
dc.description.abstractCurrent 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.en_US
dc.language.isoengen_US
dc.publisherZentrum für Europäische Wirtschaftsforschung (ZEW) Mannheim-
dc.relation.ispartofseriesZEW Discussion Papers 08-117en_US
dc.relation.hasversionhttp://hdl.handle.net/10419/28006-
dc.subject.jelC15en_US
dc.subject.jelH32en_US
dc.subject.jelH25en_US
dc.subject.jelD30en_US
dc.subject.jelK34en_US
dc.subject.ddc330en_US
dc.subject.keywordMicrosimulation Modelen_US
dc.subject.keywordCorporate Taxationen_US
dc.subject.keywordPolicy Analysisen_US
dc.subject.keywordFirm-Level Dataen_US
dc.subject.stwUnternehmensbesteuerungen_US
dc.subject.stwKörperschaftsteueren_US
dc.subject.stwMikrosimulationen_US
dc.subject.stwSteueraufkommenen_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwTheorieen_US
dc.subject.stwDeutschlanden_US
dc.titleZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)en_US
dc.typeWorking Paperen_US
dc.identifier.ppn589800361en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:zewdip:7507-
Appears in Collections:ZEW Discussion Papers
Publikationen von Forscherinnen und Forschern des ZEW

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