Die Corona-Krise hat gravierende wirtschaftliche Folgen: Wie schafft es der Sozialstaat, neue Ungleichheiten zu …

unique database of German micro data to provide empirical evidence for the analysis of the equity and efficiency effects as … base parameters are crucial for the effects of flat tax reforms in terms of equity and efficiency. A flat rate tax with a …

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 … allowance. But in this case the efficiency gains vanish. We conclude that, due to their limited efficiency effects and their …