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eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
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This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
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reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …
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