ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM)

60 Pages Posted: 6 Feb 2009 Last revised: 20 Jul 2009

See all articles by Timo Reister

Timo Reister

ZEW – Leibniz Centre for European Economic Research

Christoph Spengel

Centre for European Economic Research (ZEW)

Katharina Finke

University of Mannheim - Accounting and Taxation

Jost Heckemeyer

ZEW – Leibniz Centre for European Economic Research

Date Written: 2008

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.

Keywords: Microsimulation Model, Corporate Taxation, Policy Analysis, Firm-Level Data

JEL Classification: C15, D30, H25, H32, K34

Suggested Citation

Reister, Timo and Spengel, Christoph and Finke, Katharina and Heckemeyer, Jost, ZEW Corporate Taxation Microsimulation Model (ZEW TaxcoMM) (2008). ZEW - Centre for European Economic Research Discussion Paper No. 08-117. Available at SSRN: https://ssrn.com/abstract=1338737 or http://dx.doi.org/10.2139/ssrn.1338737

Timo Reister (Contact Author)

ZEW – Leibniz Centre for European Economic Research ( email )

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

Christoph Spengel

Centre for European Economic Research (ZEW) ( email )

D-68161 Mannheim
Germany

Katharina Finke

University of Mannheim - Accounting and Taxation ( email )

Mannheim, 68131
Germany

Jost Heckemeyer

ZEW – Leibniz Centre for European Economic Research ( email )

P.O. Box 10 34 43
L 7,1
D-68034 Mannheim, 68034
Germany

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