Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 82 (2013) 1, pp. 111-127
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...