In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy proposal reduces government budget revenue by 20 billion...

The German tax system is usually considered as one of the most progressive ones in Europe, especially due to its unique mathematical formula of continuously increasing marginal tax rates in the personal income tax. However, other taxes such as indirect or payroll taxes need to be considered as...

This paper contributes to the well-being and poverty discussion with an analysis of interdependent multidimensional (IMD) poverty of time and income, which in particular restricts social participation. The working poor focus is on the self-employed as (liberal) professionals and entrepreneurs....