order of Germany. It is argued that in post-war Europe the German social market economy as designed by Eucken (1952) and … Müller-Armack (1966) has been a core element of growth, welfare, social cohesion and political stability in Germany and …) growth and welfare in Germany and Europe. As the outcome is crumbling social cohesion and growing political instability, a …

-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …

This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …