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Effects of bracket creep and tax reform on average personal income tax burden in Germany

Nam, Chang-woon; Zeiner, Christoph - 2015

inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … extent to which the previous reform efforts, made in this country since 1958, have led to the change of the real, inflation …, when the 'hidden' distortion caused by inflation prevails. According to the long-term real view adopted in this study, the …

Persistent link: https://www.econbiz.de/10011392527

Effects of corporate tax reforms on SMEs' investment decisions under the particular consideration of inflation

Nam, Chang-woon (contributor); Radulescu, Doina (contributor) - 2005

Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs’...

Persistent link: https://www.econbiz.de/10003109877