Development of a microsimulation model for the evaluation of corporate tax reforms under consideration of reform-induced behavioural responses of firms
Within the scope of this
project supported by a grant from the Fritz-Thyssen-Stiftung a corporate
microsimulation model (ZEW TaxCoMM) will be developed for the
ex-ante-evaluation of corporate tax reforms. In particular, the model will be
capable to account for behavioural responses of economic agents to a change in
tax incentives. In contrast to other models a micro-based approach is able to
account for the heterogeneity at the firm-level when calculating effective tax
burden measures. Moreover, due to its explicit simulation of behavioural firm
responses it is able to evaluate reform consequences beyond mere first-round
effects.
Duration: 01.01.2009 - 30.09.2011
