modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

Deutschland wird häufig ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als … Deutschland im europäischen Vergleich insgesamt eher im mittleren Bereich anzusiedeln ist. Gleichwohl kann der deutschen …

demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …

eine getrennte Besteuerung von Unternehmen und Gesellschafter zu realisieren. Der nicht entnommene Gewinn unterliegt auf …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes …