Does tax simplification yield more equity and efficiency? : An empirical analysis for Germany
by Clemens Fuest, Andreas Peichl, Thilo Schaefer
| Year of publication: |
2006
|
|---|---|
| Authors: | Fuest, Clemens ; Peichl, Andreas ; Schaefer, Thilo |
| Publisher: |
Köln : Univ., Finanzwiss. Forschungsinst. |
| Subject: | Flat Tax | Flat tax | Steuervereinfachung | Tax simplification | Einkommensteuer | Income tax | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | Verteilungswirkung | Distributional effect | Deutschland | Germany |
| Description of contents: | Table of Contents [gbv.de] ; Description [wiso.uni-koeln.de] |
freely available
| Extent: | 23 Bl. Tab. 295 mm x 210 mm |
|---|---|
| Series: | Finanzwissenschaftliche Diskussionsbeiträge. - Köln : Inst., ISSN 0945-490X, ZDB-ID 1196521-6. - Vol. 06-5 |
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | Literaturverz. Bl. 20 - 23 |
| ISBN: | 3-923342-59-4 ; 978-3-923342-59-4 |
| Classification: | D3 - Distribution ; H2 - Taxation, Subsidies, and Revenue ; J22 - Time Allocation and Labor Supply |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003349381