Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen

Monograph // 2009
Monograph // 2009

Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen

To determine quantitative effects of corporate tax reforms advanced quantitative models have to be employed. With the ZEW TaxCoMM Timo Reister develops a corporate microsimulation model to identify effects on coporate tax burdens as well as distribution and revenue effects of tax reforms. For the German tax reform in 2008 the author shows that there is a noticeable amount of reform losers although tax rates have been cut considerably by the new law.

Reister, Timo (2009), Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen, Springer Gabler (Firma), Wiesbaden

Authors Timo Reister