The research project empirically investigates the effect of a tax incentive regime for research and development on tax revenue for Germany. The research project considers various possibilities of an implementation of a tax incentive regime into the German tax system and provides a quantitative assessment. The employed microsimulation model ZEW TaxCoMM is based on a sample of German corporations and allows estimating the tax revenue effect of various alternative tax incentive regimes. The project was financed by Bundesverband der Deutschen Industrie (BDI).
Bundesverband der Deutschen Industrie e.V.
01.07.2011 - 30.09.2011