Summary The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the...

The concept of CAMPUS-Files is introduced. CAMPUS-Files are discussed with respect to the degree of attained anonymisation. They are comparable to Public Use Files by they differ with respect to the intended use, which is teaching. This purpose includes especially the possibility to demonstrate...

The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal...