Would a flat-rate tax stimulate entrepreneurship in Germany? : a behavioural microsimulation analysis allowing for risk
Year of publication: |
2009
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Authors: | Fossen, Frank M. |
Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Wiley-Blackwell, ISSN 0143-5671, ZDB-ID 875401-9. - Vol. 30.2009, 2, p. 179-218
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Subject: | Einkommensteuer | Income tax | Steuerreform | Tax reform | Flat Tax | Flat tax | Steuerwirkung | Tax effects | Entrepreneurship | Entrepreneurship approach | Selbstständige | Self-employed | Risikoaversion | Risk aversion | Simulation | Deutschland | Germany |
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