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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
This paper offers a first empirical investigation of how labor taxation (income and payroll taxes) affects individuals' well-being. For identification, we exploit exogenous variation in tax rules over time and across demographic groups using 26 years of German panel data. We find that the tax...
Persistent link: https://www.econbiz.de/10009665536
several tax reforms that were implemented in Germany between 2001 and 2008. Our baseline estimates indicate an overall ETI of …
Persistent link: https://www.econbiz.de/10010417996