Paetzold, Jörg; Tiefenbacher, Markus - 2016
sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where … property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable … high tax wedge on labor is observed in Europe. Simultaneously, the scope for shifting taxes to more growth-friendly revenue …