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Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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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 …
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Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …
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