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~isPartOf:"Finanzwissenschaftliche Diskussionsbeiträge Paper"
~person:"Fuest, Clemens"
~subject:"Corporate taxation"
~subject:"Steuerwirkung"
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Does Tax Simplification Yield More Equity and Efficiency? An Empirical Analysis for Germany
Fuest, Clemens
;
Peichl, Andreas
;
Schaefer, Thilo
-
2006
a rate schedule adjustment which preserves the directly progressive rate schedule yields a tax
reform
which reduces the …
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