Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and … the German income tax system. We find that this form of tax base simplification leads to a reduction in the use of … professional tax advice, a more equitable income distribution and an increase in tax revenue. If these measures are combined with a …