Fuest, Clemens (contributor); Peichl, Andreas (contributor); … - 2007
reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic … various (Western European) countries.2 If the �at tax continues creeping up to the West,
geographically, Germany would be the … by 5%, whereas Heer and Trede (2003) simulate an increase in
employment by 2% in Germany using a macro data CGE model …