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This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …
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such differential taxation on the debt ratio of firms. We exploit a 2009 tax reform in Germany as a quasi-experiment, which …
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In letzter Zeit mehren sich die Stimmen, die für eine Reform der Einkommensbesteuerung in Deutschland plädieren. Die …
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