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tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10013159776
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/10013088890