Merz, Joachim; Stolze, Henning; Zwick, Markus - 2002
With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction programme in its post … promoting growth and employment. Under the aspect of the tax reform 2000 and the Karlsruher Entwurf (an expert draft on further … income tax reform approaches) compared to the former taxbase system we investigate in our paper overall and distributional …