Arbeitspapier
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
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.
- Language
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Englisch
- Bibliographic citation
-
Series: ZEW Discussion Papers ; No. 08-117
- Classification
-
Wirtschaft
Statistical Simulation Methods: General
Fiscal Policies and Behavior of Economic Agents: Firm
Business Taxes and Subsidies including sales and value-added (VAT)
Distribution: General
Tax Law
- Subject
-
Microsimulation Model
Corporate Taxation
Policy Analysis
Firm-Level Data
Unternehmensbesteuerung
Körperschaftsteuer
Mikrosimulation
Steueraufkommen
Steuerbelastung
Steuerinzidenz
Theorie
Deutschland
- Event
-
Geistige Schöpfung
- (who)
-
Reister, Timo
Spengel, Christoph
Finke, Katharina
Heckemeyer, Jost Henrich
- Event
-
Veröffentlichung
- (who)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
- (where)
-
Mannheim
- (when)
-
2008
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Reister, Timo
- Spengel, Christoph
- Finke, Katharina
- Heckemeyer, Jost Henrich
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
Time of origin
- 2008
Other Objects (12)
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Taxation, R&D tax incentives and patent application in Europe
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Steuerbetrug: Task Force: irreführender Begriff
Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Taxation, R&D tax incentives and patent application in Europe
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Steuerbetrug: Task Force: irreführender Begriff
Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?
Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
ICT and international corporate taxation: tax attributes and scope of taxation
The common consolidated corporate tax base
Assessing the impact of introducing an ACE regime: A behavioural corporate microsimulation analysis for Germany
Taxation, R&D tax incentives and patent application in Europe
Steuerliche Förderung von Forschung und Entwicklung in Deutschland – Handlungsbedarf und Reformoptionen
Kollektivversagen: Cum/Cum, Cum/Ex und Hopp!
Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany
Steuerbetrug: Task Force: irreführender Begriff
Inwieweit eignen sich die International Accounting Standards für die steuerliche Gewinnermittlung?