Efficiency and distribution effects of a revenue-neutral income tax reform
Year of publication: |
2003
|
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Authors: | Heer, Burkhard ; Trede, Mark |
Published in: |
Journal of macroeconomics. - Amsterdam [u.a.] : Elsevier, ISSN 0164-0704, ZDB-ID 796245-9. - Vol. 25.2003, 1, p. 87-107
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Subject: | Einkommensteuer | Income tax | Steuerreform | Tax reform | Flat Tax | Flat tax | Konsumorientierte Besteuerung | Consumption-based taxation | Steuerwirkung | Tax effects | Steuerinzidenz | Tax incidence | Allgemeines Gleichgewicht | General equilibrium | Wachstumstheorie | Growth theory | Arbeitsangebot | Labour supply | Schätzung | Estimation | Wohlfahrtsanalyse | Welfare analysis | Deutschland | Germany |
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