The workshop on micro-simulation methodologies for tax issues (held on 25-26 November 2010 at the University of Liechtenstein and organised by the Chair for Tax Management and Tax Law of Prof. Dr. Martin Wenz in cooperation with the Centre for European Economic Research (ZEW), Mannheim) focused on the following topics of interest:
The workshop on micro-simulation methodologies for tax issues (held on 25-26 November 2010 at the University of Liechtenstein and organised by the Chair for Tax Management and Tax Law of Prof. Dr. Martin Wenz in cooperation with the Centre for European Economic Research (ZEW), Mannheim) focused on the following topics of interest:
- Microsimulation in the field of business taxation
- Measuring tax burden
- Computational issues in microsimulation
- Welfare analysis
The participants gave a 45-minute overview of the key features of their model at the beginning of the relevant session. The discussion was focused on more technical details and comparisons of the various microsimulation models. Katharina Finke of ZEW presented the ZEW model TaxCoMM and Jost Heckemeyer of ZEW gave an introduction into the DG-model which is based on the methodology developed by Devereux and Griffith in order to measure effective tax burdens. Tanja Kirn of University of Liechtenstein presented the models microLIE-CIT and microLIE-PIT, which are used to simulate the regulations of the current and future Liechtenstein Tax Act.
Thanks to all participants of the workshop for the most interesting presentations and the vital discussion on practical aspects of modeling in the context of policy formulation.