Fuest, Clemens; Gäbler, Stefanie; Kauder, Björn; … - 2017
This study investigates four reform options that lead to tax relief for low and medium-income earners, while moderately …%, respectively. In reform option I, for example, the end of the first bracket is shifted from 14,000 euros to 25,000 euros and the … euros. For reform option II, which completely removes the middle-class bulge, the losses in tax revenues, by contrast, would …