Volume 4(2) Autumn 2011

Articles

1. Editorial. Special issue on ‘taxation and microsimulation’

   Gijs Dekkers, Eveline van Leeuwen
2. 1. Taxes and benefits

   Dual income tax reform in Germany: A microsimulation approach

   Gerhard Wagenhals
3. 1. Miscellaneous

   On the Italian ACE and its impact on enterprise performance: A PLS-path modeling analysis

   Simona Balzano et al.
4. 1. Taxes and benefits

   Taxation of closely held corporations – efficiency aspects

   Peter Ericson, Johan Fall
5. 1. Taxes and benefits

   Microsimulation of indirect taxes

   André Decoster et al.
6. 1. Taxes and benefits

   A care time benefit as a timely alternative for the non-working spouse compensation in the Belgian tax system

   Joris Ghysels et al.
7. 1. Taxes and benefits

   Developing a static microsimulation model for the analysis of housing taxation in Italy

   Simone Pellegrino et al.