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[ D] Core of the ZEW instrument for international tax burden comparisons is the EUROPEAN TAX ANALYZER. It forms a computer-based model for the computation and comparison of the tax burdens of partnerships and corporations including their shareholders located in different countries over a period of ten years. For that reason all relevant tax provisions, kind of taxes, tax rates and tax bases are taken into account. The European Tax Analyzer by this time contains the tax systems of all 27 EU member states as well as the USA (California) and Switzerland (Zurich).
Since the foundation of the ZEW in 1991 the European Tax Analyzer has been developed and expanded in a joint research project with the University of Mannheim. The various issues analysed during this time received positive feedback from scientists and practitioners in every respect. In addition to international comparisons regarding tax burden and tax structure the previous analyses comprised the evaluation of proposals for fiscal reforms in Germany. Among others the effects of the introduction of a dual income tax in Germany on the effective company tax burden have been analysed and the corresponding results have been made available to The German Council of Economic Experts. Further expertise has been delivered in the area of national legal form comparisons, the development and analysis of alternative taxation drafts to reform the company taxation in Europe including the introduction of a Common Consolidated Corporate Tax Base (CCCTB) in the European Union. Moreover, various studies were carried out to investigate the combined effects of taxes on the entrepreneurial investment behaviour in case of national and cross-border business activities.
The scientific value of our research is acknowledged inter alia by the Deutsche Forschungsgemeinschaft (DFG), which approved several projects. The practical relevance of the work is documented in numerous research reports for national and foreign ministries as well as supranational institutions. Over the past years research assignments regarding business and fiscal policy issues were carried out i.a. for the Federal Ministry of Finance, the Federal Ministry of Economics, the Federal Ministry of Research, the Dutch Ministry of Finance as well as the European Commission.
jhr 29.10.2010
