Part 2: Open Government Data and TransparencyInternational audienceCurrent discussions of possible tax reforms are characterized by an increasing relevance of related governments’ budgetary implications, thus, in this respect each tax reform proposal is reviewed in detail and an assessment of the consequences is essential from a political point of view. We developed the innovative micro-simulation model ASSERT (Assessing the Effects of Reforms in Taxation), which factors in changes in macro-economic conditions (GDP growth) as well as cross-border effects to analyze EU-wide tax reforms. To this end ASSERT is based on firm-level data, applies a forecasting algorithm and considers tax provisions for European countries. This paper presents the current version of the artifact as well as the development/evaluation process
Verzeichnis der Variablen, Symbole und Abkürzungen XII GDP Gross domestic product GewStG Gewerbesteuergesetz (GewStG) in der Fassung der Bekanntmachung vom 15. Oktober 2002 (BGBl. I S. 4167), in der Fassung für 2012 GewStR Gewerbesteuer-Richtlinien 2009 -GewStR 2009 -Allgemeine Verwaltungsvorschrift zur Anwendung des Gewerbesteuerrechts vom 28. April 2010 (BStBl I Sondernummer 1/2010) GKKB Gemeinsame Konsolidierte Körperschaftsteuer Bemessungsgrundlage IFSt Institut Finanzen und Steuern JDBC Java Database Connectivity KStG Körperschaftsteuergesetz (KStG) in der Fassung der Bekanntmachung vom 15. Oktober 2002 (BGBl. I S. 4144), in der Fassung für 2012 LCF Loss-carry-forwards ln logarithmus naturalis MBQ Mindestbeteiligungsquote NACE Rev. 2 Nomenclature statistique des activités économiques dans la Communauté européenne, new revised version NDTS Non-debt tax shields ODBC Open Database Connectivity PL/SQL Procedural Language/Structured Query Language R&D Research and Development ROA Return on assets SMTR Simulated marginal tax rate SQL Structured Query Language STR Statutory tax rate STR Statutory tax rate, tariflicher Steuersatz T EUR Tausend Euro Ubg Die Unternehmensbesteuerung VV Verlustvorträge a Asset type index i Company index c Country index c current
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