Microsimulation Studies on Business and Income Taxation

back to overview

Type and Duration

Auftragsforschung, since October 2009

Coordinator

Chair for Tax Management and the Laws of Liechtenstein and International Taxation

Main Research

Wealth Management

Field of Research

Company Taxation

Description

The aim of this research project is to support the current discussion about the revenue and distributional effects of the Liechtenstein tax law by quantitative results. This is accomplished by the quantitative analysis of representative fictitious companies, as well as with the application of micro-simulation models. While the analysis of representative companies focus on the tax treatment and burden of international companies which are headquartered in Liechtenstein, the micro-simulation models focus on the distributional and revenue effects of the business and income taxation.

Practical Application

The project allows the quantitative determination of the revenue and distributional effects of the business and income taxation. The models are used for research projects and evaluation requests on behalf of the Liechtenstein government.

Reference to Liechtenstein

Quantifizierung der Aufkommenswirkungen der Totalrevision des liechtensteinischen Steuergesetzes für die Vermögens- und Erwerbssteuer natürlicher Personen sowie der Ertragssteuer juristischer Personen. Dadurch können insbesondere Steuerbelastungsvergleiche von national und international ausgerichteten Unternehmen und Vermögensstrukturen durchgeführt werden.

Keywords

Taxes, Business Taxes and Subsidies, Microsimulation, Policy Analysis, Personal Taxation

Principal Investigator

Partner

Publications

  • Kirn, T. (2015). The impact of full and incremental ACE systems on the cost of capital. Paper presented at the 71st Annual Congress of the International Institute of Public Finance (IIPF 2015), Trinity College, Dublin Ireland.

    more
  • Kirn, T. (2011). Measuring corporate marginal tax rates: looking forward or looking backward?. Paper presented at the General Conference of the International Microsimulation Association, Stockholm.

    more
  • Kirn, T. (2011). Measuring corporate marginal tax rates: looking forward or looking backward?. Paper presented at the General Conference of the International Microsimulation Association, Statistics Sweden, Stockholm.

    more
  • Kirn, T. (2010). What are the Determinants of National Tax Policy? The case of Liechtenstein. Paper presented at the Tax Policy Decision Making, ZEW Mannheim.

    more
  • Kirn, T. (2015, August 20 through 23, 2015.). The impact of full and incremental ACE systems on the cost of capital. 71st Annual Congress of the International Institute of Public Finance (IIPF 2015), Trinity College, Dublin Ireland.

    more
  • Kirn, T. (2011, 22./23.02.2011). Finanzielle Auswirkungen der Liechtensteinischen Steuerreform. Liechtensteinische Steuerfachtagung 2011, Universität Liechtenstein, Vaduz.

    more
  • Kirn, T. (2010, 25./26.11.2010). Messung von Verteilungs- und Wohlfahrtseffekten. Internationaler Workshop gemeinsam mit ZEW Mannheim, Vaduz, Liechtenstein.

    more