Reister, Timo Spengel, Christoph Finke, Katharina Heckemeyer, Jost H.
Abstract
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not allow robust revenue estimations or distribution analyses. Hence there is need 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 to distributional consequences and revenue effects. Central feature of the model is the processing of financial statements included in the DAFNE data base of the Bureau van Dijk. The firm-level data is supplemented by survey data on tax accounting practices. The focus of the paper is on the documentation of the model set-up. Its application will be addressed in future publications. --
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Publisher Info
Paper provided by ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research in its series ZEW Discussion Papers with number
08-117.
Find related papers by JEL classification: C15 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods: General - - - Statistical Simulation Methods H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies D30 - Microeconomics - - Distribution - - - General K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
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