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dc.contributor.authorReister, Timoen
dc.contributor.authorSpengel, Christophen
dc.contributor.authorFinke, Katharinaen
dc.contributor.authorHeckemeyer, Jost Henrichen
dc.date.accessioned2009-08-12T07:26:16Z-
dc.date.available2009-08-12T07:26:16Z-
dc.date.issued2008-
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
dc.language.isoengen
dc.publisher|aZentrum für Europäische Wirtschaftsforschung (ZEW) |cMannheimen
dc.relation.ispartofseries|aZEW Discussion Papers |x08-117en
dc.relation.hasversionhttp://hdl.handle.net/10419/28006en
dc.subject.jelC15en
dc.subject.jelH32en
dc.subject.jelH25en
dc.subject.jelD30en
dc.subject.jelK34en
dc.subject.ddc330en
dc.subject.keywordMicrosimulation Modelen
dc.subject.keywordCorporate Taxationen
dc.subject.keywordPolicy Analysisen
dc.subject.keywordFirm-Level Dataen
dc.subject.stwUnternehmensbesteuerungen
dc.subject.stwKörperschaftsteueren
dc.subject.stwMikrosimulationen
dc.subject.stwSteueraufkommenen
dc.subject.stwSteuerbelastungen
dc.subject.stwSteuerinzidenzen
dc.subject.stwTheorieen
dc.subject.stwDeutschlanden
dc.titleZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)-
dc.typeWorking Paperen
dc.identifier.ppn589800361en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:zewdip:7507en

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