Peichl, Andreas; Pestel, Nico; Siegloch, Sebastian - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 111-127
indirect or payroll taxes need to be considered as well when assessing the progressivity of the overall system. This paper … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting … redistributive effects in a European context. Our results show that the progressivity of the German system is rather average compared …
