When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes …

demonstrate the application of these new measures to analyse the development of poverty and richness over time in Germany, to … compare Germany to the other EU-15 countries and to investigate the impact of tax reforms on poverty and richness. The latter … data. We show that it partly depends on the measure whether the development of richness in Germany is increasing or …

eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …

modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …