Development of a microsimulation model for the evaluation of corporate tax reforms under consideration of reform-induced behavioural responses of firms

Development of a microsimulation model for the evaluation of corporate tax reforms under consideration of reform-induced behavioural responses of firms

Client/Allowance

Fritz Thyssen Stiftung

Period: 01.01.2009 – 30.09.2011

Within the scope of this project supported by a grant from the Fritz-Thyssen-Stiftung a corporate microsimulation model (ZEW TaxCoMM) will be developed for the ex-ante-evaluation of corporate tax reforms. In particular, the model will be capable to account for behavioural responses of economic agents to a change in tax incentives. In contrast to other models a micro-based approach is able to account for the heterogeneity at the firm-level when calculating effective tax burden measures. Moreover, due to its explicit simulation of behavioural firm responses it is able to evaluate reform consequences beyond mere first-round effects.

Project members

Christoph Spengel

Christoph Spengel

Research Associate

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Lars Feld

Lars Feld

Research Associate

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Jost Henrich Heckemeyer

Jost Henrich Heckemeyer

Research Associate

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Katharina Nicolay

Katharina Nicolay

Deputy

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Client/Allowance

Contact

Research Associate
Prof. Dr. Jost Henrich Heckemeyer
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