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Die Gewerbesteuer seit der Unternehmensteuerreform 2008 : steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? ; Eine empirische Analyse
Schneider, Kerstin; Wesselbaum-Neugebauer, Claudia - 2010
increases, nor is it a less volatile source of tax revenue for the communities. -- Taxation ; microsimulation ; tax reform … Gewerbesteueraufkommen. -- Besteuerung ; Gewerbesteuer ; Unternehmensteuerreform ; Mikrosimulation … progressive in employment. Taxation in case of losses has become more prevalent, regardless of the legal form. In particular in …
Persistent link: https://www.econbiz.de/10008652543
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10010304812
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Impact of Tax Rate Cut Cum Base Broadening Reforms on Heterogeneous Firms – Learning from the German Tax Reform 2008
Finke, Katharina - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the …
Persistent link: https://www.econbiz.de/10013142209
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10003969889
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011 - This version: March 2011
microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis of revenue implications of tax reforms and the … gains fiscally in importance. -- Tax reform ; microsimulation ; tax policy evaluation …
Persistent link: https://www.econbiz.de/10009152555
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Assessing the impact of introducing an ACE regime : a behavioural corporate microsimulation analysis for Germany
Finke, Katharina; Heckemeyer, Jost H.; Spengel, Christoph - 2014
shifting activity negatively. In this paper, we employ a microsimulation model to determine the consequences of introducing an …
Persistent link: https://www.econbiz.de/10010357589
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How should local governments tax local business? Lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M.; Bach, Stefan - 2007
that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD … countries actually represent the whole spectrum between these two extremes. We use a newly developed microsimulation model for …
Persistent link: https://www.econbiz.de/10010324247
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Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, … - In: Vierteljahrshefte zur Wirtschaftsforschung 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 …
Persistent link: https://www.econbiz.de/10010377794
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Einkommensanalysen mit Steuerdaten : Mikroanalysen zu hohen Einkommen und Selbständigkeit und Mikrosimulation zu Politikalternativen der Einkommen-, Körperschaft- und Gewerbesteuer...
Merz, Joachim; Zwick, Markus - 2006
und 3. Mikroanalysen zur Gemeindesteuerreform. Dabei wurden die Wirkungen von Politikreformen anhand der Mikrosimulation … Verteilungsanalyse erwiesen hat. -- Einkommensanalysen ; Gewerbesteuer ; Mikrosimulation ; Mikrodaten … analysis with the possibilities of the allocation analysis. -- income analysis ; business tax ; microsimulation ; micro data …
Persistent link: https://www.econbiz.de/10009679390