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Steuerwirkungsanalysen unter Verwendung von unternehmensbezogenen Mikrosimulationsmodellen

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Springer Nature
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GTIN
9783834983039
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Um die finanziellen Konsequenzen von Steuerreformen im Bereich der Unternehmensbesteuerung abschtzen zu knnen, bedarf es leistungsfhiger quantitativer Anstze. Timo Reister entwickelt mit dem ZEW TaxCoMM ein Mikrosimulationsmodell, mit dessen Hilfe sich Belastungs-, Aufkommens- und Verteilungsfolgen von Steuerreformen ermitteln lassen. Der Autor zeigt fr die Reform 2008, dass es trotz der ertragsteuerlichen Tarifsenkungen unter den Unternehmen eine betrchtliche Anzahl von Reformverlierern gibt, die finanziellen Mehrbelastungen ausgesetzt sind.

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