Corporate Tax System Analyses
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 questions concerning the quantitative impact of taxation. The key modelling tools they draw upon include the European Tax Analyzer, the Devereux & Griffith model and ZEW TaxCoMM. These have formed the basis for a range of projects, including a study which calculated effective tax burdens on behalf of the EU Commission. This methodological toolbox is continually being improved and updated in response to new developments in related research.