FOR2738 - TP1 - Zur Messung von Steueranreizen

01/03/2024 to 28/02/2027

This Project is devoted to generating the comprehensive dataset on tax rules that will be at the heart of the Research Unit (RU). The main objective of this project is to collect, describe, and provide data to measure tax incentives to be utilised in the other projects. Beyond data collection (statutory corporate tax rates, depreciation rules, anti-tax-avoidance rules, bilateral tax agreements, value added taxes, investor-level taxes, etc.), the project also aims at calculating forward-looking effective tax measures, which are comprehensive measures of tax burden. The data will be described and the main features of the data will be documented in data handbooks and survey articles. Datasets will be made available to researchers of the RU (where the data will be used to address particular research questions) and to a broader public after completion of the RU's projects.