Despite several income tax rate reductions in Germany, tax reform measures are proposed by several parties and by …

The paper presents data on the taxation of business income in the Federal Republic of Germany in the nineties. The …

Eine Steuerreform in Deutschland wird sowohl von Seiten der Wissenschaft als auch von Parteien vorgeschlagen. Mithilfe …Tax reform in Germany is proposed by political parties as well as by specific research groups. The gross wage income …