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We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these...
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gerechtfertigte Mindestbesteuerung. Bei Investitionen und Unternehmen mit niedriger Rendite oder temporären Verlusten bedeutet die …
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