The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …

the time. West Germany’s economic recovery and the Wirtschaftswunder (economic miracle) following World War II began with …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …

Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten …A first systematic, model-based analysis of the environmental fiscal reform in Germany indicates moderate but slightly …