Microsimulation Studies on Business and Income Taxation
Project 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.
Relevance 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.
Scientific, Economic and Societal Impact
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.
