Merz, Joachim; Stolze, Henning; Zwick, Markus - 2006
Based on comparisons between the former German tax system and the tax reform of 2000/2005 and other tax systems which … entrepreneurs) and other socioeconomic groups. Additional the distribution of inequality of single socio-economic subgroups in … files of the German Income Tax Statistics, provided by the Fedaral Statistical Office. These files allow significant …