nep-pub New Economics Papers
on Public Finance
Issue of 2009‒10‒03
two papers chosen by
Kwang Soo Cheong
Johns Hopkins University

  1. ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM) By Reister, Timo; Spengel, Christoph; Finke, Katharina; Heckemeyer, Jost H.
  2. Introducing taxation policy of profit for companies in Romania and other european union member states. By Chirculescu, Felicia Maria; Dobrota, Gabriela

  1. By: 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.
    Keywords: Microsimulation Model,Corporate Taxation,Policy Analysis,Firm-Level Data
    JEL: C15 D30 H25 H32 K34
    Date: 2009
  2. By: Chirculescu, Felicia Maria; Dobrota, Gabriela
    Abstract: Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest in the context of the policy runs the national tax policy states with influence over capital flows. Quantifying corporate tax rates of companies are the most visible attribute of the structure of company taxation in an economy, while being only one factor among many determining the tax, resulting in a significant economic impact in a state.
    Keywords: profit tax; taxation levels; tax harmonization
    JEL: H7 H2
    Date: 2009

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