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-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …
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Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
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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 …
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