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Can corporate-personal tax integration survive in open economies? Lessons from the German tax reform

Fuest, Clemens; Huber, Bernd - In: FinanzArchiv : public finance analysis 57 (2000) 4, pp. 514-524

Persistent link: https://www.econbiz.de/10001606737

Fiscal union in Europe? : redistributive and stabilizing effects of a European tax-benefit system and fiscal equalization mechanism

Bargain, Olivier; Dolls, Mathias; Fuest, Clemens; … - In: Economic policy : a European forum 75 (2013), pp. 375-422

Persistent link: https://www.econbiz.de/10010210179

Varför är företagsskatten lägre än inkomstskatten?

Fuest, Clemens; Hubert, Bernd; Nielsen, Søren Bo - In: Ekonomisk debatt 30 (2002) 1, pp. 43-51

Persistent link: https://www.econbiz.de/10001648706

Why is the corporate tax rate lower than the personal tax rate? : The role of new firms

Fuest, Clemens; Huber, Bernd; Nielsen, Søren Bo - In: Journal of public economics 87 (2003) 1, pp. 157-174

Persistent link: https://www.econbiz.de/10001719640

Labor and capital income taxation, fiscal competition, and the distribution of wealth

Fuest, Clemens; Huber, Bernd - In: Journal of public economics 79 (2001) 1, pp. 71-91

Persistent link: https://www.econbiz.de/10001528562

Who should bear the burden of COVID-19 related fiscal pressure? : an optimal income taxation perspective

Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik - In: European economic review : EER 153 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014430940

Who should bear the burden of increasing fiscal pressure? : an optimal income taxation perspective

Ayaz, Mehmet; Fricke, Lea; Fuest, Clemens; Sachs, Dominik - In: econPol Forum : a bi-monthly journal on European … 24 (2023) 3, pp. 36-40

Governments need to either cut other spending or raise more tax revenue to service the additional debt resulting from shocks like the Covid-19 pandemic. This paper considers the case when governments decide to raise additional revenue. A key policy issue is how the additional tax burden should...

Persistent link: https://www.econbiz.de/10014283166