Corporate Tax System Analyses

Corporate Tax System Analyses
Corporate Tax System Analyses
Empirical Effects of Corporate Taxation
Fiscal Institutions in the European Union
Fiscal Decision Making

The Research Area Comprises

  • International Corporate Taxation Database
  • Effective Tax Rate Simulation Models
  • National and European Corporate Tax Reforms

Researchers in this area address a wide range of quantitative research questions concerning the impact of taxation. Their methodological approach centres on simulation models, such as the European Tax Analyzer, the Devereux & Griffith model and ZEW TaxCoMM. These form the analytical basis for a range of studies. They are continually being updated to adequately map new developments, for example national tax reforms and international harmonisation efforts as well the taxation of digital business models.