Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2005
(2004). Our focus lies on the effects on tax revenue, employment and economic growth. All calculations are based on the tax …-proposal distinguishes between an introductory phase and a final phase. For both phases the long-term revenue, employment and growth effects … billion in the final phase. On the other hand, employment would grow by 370 000 full-time jobs, and GDP would increase by 1 …