This paper presents a new corporate microsimulation model, ZEW TaxCoMM, which allows for the coherent micro-based analysis (ex ante and ex post) of reform induced revenue implications and the distribution of the…
The aging of populations in the demographic change in many industrialized countries will lead to increasing costs of professional support and care for frail elderly. In order to lower the resulting financial…
Changes to the degree of a tax system’s progressiveness are a key element of many introduced or considered tax reforms. Especially, flat tax reforms have received increasing attention resulting from their…
