Boss, Achim; Boss, Alfred; Boss, Thomas - 2009
will remain a problem in Germany. -- Wage income tax ; marginal tax rates ; bracket creep ; simulation and forecast of wage …The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too …. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that bracket creepʺ …
