This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …

microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …

microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same … time accompanied by significant changes in the determination of the tax base for both major German corporate taxes …

. Dieses Vorgehen vereint die Vorteile der Mikrosimulation durch die detaillierte Berücksichtigung der Haushalte auf Basis der …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …