Spengel, Christoph; Evers, Lisa; Evers, Maria Theresia - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 129-146
In the run-up to the 2013 election, the opposition parties of the German parliament have presented several tax reform proposals which first and foremost aim at increasing tax revenue and redistributing wealth. The focus is on reviving the wealth tax-which has not been levied since 1997-and on...
