Boss, Alfred; Müller, Hans Christian; Schrinner, Axel - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 3, pp. 187-193
The level of the income tax is a major issue of the political debate in Germany. The paper presents data on the income … avoid an increase in the marginal tax rates for typical taxpayers. As to the average tax rates, low income earners …