To determine quantitative effects of corporate tax reforms advanced quantitative models have to be employed. With the ZEW TaxCoMM Timo Reister develops a corporate microsimulation model to identify effects on…
Despite the continuing political interest in the usefulness of tax competition and tax coordination as well as the wealth of theoretical analyses, it still remains open whether or when tax competition is…
In spite of the widespread use of the concept of potential output in economic theory and empirical applications as well as in economic policy debates, the historical background and the assumptions inherent to…
