Using the European Tax Analyzer, a computer-simulation program, one can compare the corporate tax and social burdens in various countries. The actual model was created using the present social tax systems for corporations in Germany, France, the United Kingdom, the Netherlands, and the United States. The European Tax Analyzer so far is only capable of calculating, comparing and analysing the tax burden of corporations but not of companies in other legal forms. Therefore, the purpose of this study is to extend the European Tax Analyzer, in all considered countries, by the legal form of the partnership. Expected results are:

• National tax reform consideration, especially the planned 2001 corporate taxation reform in Germany, can be better judged when based on corporations and partnerships.
• The extension of the European Tax Analyzer creates a comprehensive methodical instrument to judge planned national and international tax reforms as well as tax changes at the EU level.
• The situation of middle-sized companies can be better determined.
• The spectrum for international tax burden comparisons will be expanded, setting the framework to compare the international competitiveness of German companies.
• The study extends current research both with respect to methods and to contents.