negative income tax in Germany, but current experiments are being conducted, in order to assess how successful incentives could … country with specific experiments and studies of tax credits. The U.S. American early negative income tax (NIT) experiments in … the 1970s, the present day Earned Income Tax Credit (EITC), and two recent experiments to make work pay are discussed. The …

berücksichtigt, die sich an den Erkenntnissen der New-Tax-Responsivenes Literatur orientieren. Ohne Berücksichtigung von … der Übergang zur Dualen Einkommensteuer eine Umverteilung von unten nach oben bewirken. …