IDEAS home Printed from https://ideas.repec.org/a/diw/diwvjh/76-2-6.html
   My bibliography  Save this article

Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax

Author

Listed:
  • Stefan Bach
  • Hermann Buslei
  • Nadja Dwenger
  • Frank M. Fossen

Abstract

The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax burden of non-incorporated firms, corporations benefit only temporarily because the tax base broadening takes increasing effect in the forthcoming years. Firms with high profits benefit from the generally reduced tax rates, while small non-incorporated firms with low profits Das Mikrosimulationsmodell zur Unternehmensbesteuerung BizTax des DIW Berlin basiert auf fortgeschriebenen Einzeldaten der Gewerbesteuerstatistik. Damit können erstmals die Aufkommens- und Verteilungswirkungen der Unternehmensbesteuerung repräsentativ und realitätsnah beschrieben werden. Simulationsergebnisse zu wesentlichen Elementen der Unternehmensteuerreform 2008 bestätigen weitgehend die Aufkommensschätzung der Bundesregierung. Personenunternehmen werden durch die Reform tendenziell entlastet. Kapitalgesellschaften werden nur vorübergehend entlastet, da sich bei ihnen die Verbreiterung der Bemessungsgrundlage in den kommenden Jahren verstärkt bemerkbar machen wird. Ertragsstarke Unternehmen profitieren von den Steuersatzsenkungen, kleinere oder ertragsschwächere Personenunternehmen werden durch den Wegfall des Staffeltarifs stärker mit Gewerbesteuer belastet.

Suggested Citation

  • Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.
    • Handle: RePEc:diw:diwvjh:76-2-6
    DOI: 10.3790/vjh.76.2.74
    as

    Download full text from publisher

    File URL: https://doi.org/10.3790/vjh.76.2.74
    Download Restriction: no
    File URL: https://libkey.io/10.3790/vjh.76.2.74?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Maiterth Ralf & Zwick Markus, 2006. "A Local Income and Corporation Tax as an Alternative to the German Local Business Tax: An Empirical Analysis for Selected Municipalities," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(3), pages 285-307, June.
    2. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Oguzhan Akgun & David Bartolini & Boris Cournède, 2017. "The capacity of governments to raise taxes," OECD Economics Department Working Papers 1407, OECD Publishing.
    2. Jota Ishikawa & Eiji Horiuchi, 2012. "Strategic Foreign Direct Investment in Vertically Related Markets," The Economic Record, The Economic Society of Australia, vol. 88(281), pages 229-242, June.
    3. Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
    4. Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
    5. Gomeh, Carmel & Strawczynski, Michel, 2020. "Simulating corporate tax rate at Laffer curve's peak using microdata," Journal of Economics and Business, Elsevier, vol. 112(C).
    6. Suárez Serrato, Juan Carlos & Zidar, Owen, 2018. "The structure of state corporate taxation and its impact on state tax revenues and economic activity," Journal of Public Economics, Elsevier, vol. 167(C), pages 158-176.
    7. Igor Goncharov & Martin Jacob, 2014. "Why Do Countries Mandate Accrual Accounting for Tax Purposes?," Journal of Accounting Research, Wiley Blackwell, vol. 52(5), pages 1127-1163, December.
    8. Andrejovská Alena & Mihóková Lucia & Martinková Slavomíra, 2017. "Meta-analysis categorization of EU countries in the context of corporate income tax," Contaduría y Administración, Accounting and Management, vol. 62(3), pages 1001-1018, Julio-Sep.
    9. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
    10. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2011. "Direct versus Indirect Taxation: Trends, Theory, and Economic Significance," Chapters, in: Emilio Albi & Jorge Martinez-Vazquez (ed.), The Elgar Guide to Tax Systems, chapter 2, Edward Elgar Publishing.
    11. Finocchiaro, Daria & Lombardo, Giovanni & Mendicino, Caterina & Weil, Philippe, 2018. "Optimal inflation with corporate taxation and financial constraints," Journal of Monetary Economics, Elsevier, vol. 95(C), pages 18-31.
    12. Simon Loretz, 2008. "Corporate taxation in the OECD in a wider context," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 639-660, winter.
    13. David Hanrahan, 2021. "Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 7(4), pages 321-348, October.
    14. Nicolae-Bogdan IANC & Thierry BAUDASSE, 2021. "How can culture affect taxation? A postmaterialism value approach," LEO Working Papers / DR LEO 2848, Orleans Economics Laboratory / Laboratoire d'Economie d'Orleans (LEO), University of Orleans.
    15. Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," NBER Working Papers 18440, National Bureau of Economic Research, Inc.
    16. Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021. "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(57), pages 466-466.
    17. S. Abbas & Alexander Klemm, 2013. "A partial race to the bottom: corporate tax developments in emerging and developing economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 596-617, August.
    18. Aleksandra Riedl & Silvia Rocha-Akis, 2007. "Testing the tax competition theory: How elastic are national tax bases in western Europe?," Department of Economics Working Papers wuwp112, Vienna University of Economics and Business, Department of Economics.
    19. M. Yu. Malkina & R. V. Balakin, 2020. "Decomposition of Tax Revenue Growth in Russian Regions," Regional Research of Russia, Springer, vol. 10(2), pages 117-126, April.
    20. Strulik, Holger & Trimborn, Timo, 2012. "Laffer strikes again: Dynamic scoring of capital taxes," European Economic Review, Elsevier, vol. 56(6), pages 1180-1199.

    More about this item

    Keywords

    Microsimulation; corporate income taxation; local business tax; tax reform;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • C69 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:76-2-6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.