Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, … - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 76 (2007) 2, pp. 74-85
The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local business tax files. We simulate essential elements of the...
