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einkommensteuerliche Behandlung von Währungsgewinnen und -verlusten geschaffen. In Deutschland ist dieser Bereich der Besteuerung im …
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Die anhaltende Debatte über Einkommensteuerreformen in Deutschland scheint paradox. Alle Parteien berufen sich …
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This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …
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. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing …
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