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


Mikrosimulationsmodell Unternehmensbesteuerung Steuerreformen Belastungswirkungen Verteilungswirkungen Aufkommenswirkungen