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Is a flat tax reform feasible in a grown-up democracy of Western Europe? : a simulation study for Germany
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: International tax and public finance 15 (2008) 5, pp. 620-636
Persistent link: https://www.econbiz.de/10003780652
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Reformoptionen der Familienbesteuerung : Aufkommens-, Verteilungs- und Arbeitsangebotseffekte
Bergs, Christian; Fuest, Clemens; Peichl, Andreas; … - In: Review of economics 58 (2007) 1, pp. 1-27
Persistent link: https://www.econbiz.de/10003489164
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Gutachten zur Einführung einer Ertragsteuerbegünstigung der Eigenkapitalbildung mittelständischer Unternehmen
Fuest, Clemens; Mitschke, Joachim - 2007 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003408719
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Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? : eine empirische Analyse für Deutschland
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: Perspektiven der Wirtschaftspolitik : eine Zeitschrift … 8 (2007) 1, pp. 20-37
Persistent link: https://www.econbiz.de/10003409206
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Is a flat tax politically feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
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Internationalization and business tax revenue : evidence from Germany
Becker, Johannes; Fuest, Clemens - In: International tax and public finance 17 (2010) 2, pp. 174-192
Persistent link: https://www.econbiz.de/10003989845
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Does a simpler income tax yield more equity and efficiency?
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: CESifo economic studies : CESifo, a joint initiative of … 54 (2008) 1, pp. 73-97
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...
Persistent link: https://www.econbiz.de/10003667774
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Is a flat tax feasible in a grown-up welfare state?
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2007
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 …
Persistent link: https://www.econbiz.de/10003578894
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Das Familienrealsplitting als Reformoption der Familienbesteuerung
Bergs, Christian; Fuest, Clemens; Peichl, Andreas; … - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 86 (2006) 10, pp. 639-644
Persistent link: https://www.econbiz.de/10003382860
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Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? : eine empirische Analyse für Deutschland
Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …
Persistent link: https://www.econbiz.de/10011416408