Fuest, Clemens; Thöne, Michael; Glasmacher, Gregor - 2008
and in the OECD. Usually, the combination of direct and indirect taxes is viewed as a dominant characteristic of a country … income and profits, and which role taxes related to other, income-independent sources play. The IDT-IITperspective promises … entire tax systems and for single taxes. Following contemporary German tax debates, the analysis of single taxes centres upon …