Haan, Peter; Steiner, Viktor - In: Schmollers Jahrbuch : Journal of Applied Social Science … 125 (2005) 1, pp. 39-49
In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at … significant tax relief for households. We analyze the effects of this reform on the distribution of household incomes using a … find that the tax reform leads to a significant increase in net household income. The relative gains increase with taxable …