Bach, Stefan; Buslei, Hermann - In: DIW economic bulletin 7 (2017) 20, pp. 193-200
Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal … income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with … benefit to a much lesser extent. With regard to tax burdens or taxable income, the middle and higher income segments would …