Showing 1 - 10 of 78
Persistent link: https://www.econbiz.de/10008654021
eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …
Persistent link: https://www.econbiz.de/10003477082
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 …
Persistent link: https://www.econbiz.de/10003578894
Persistent link: https://www.econbiz.de/10003780652
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003728672
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10003759271
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10011635022
tax reform proposals for Germany. Taking feedback effects into account has important implications for the evaluation of …
Persistent link: https://www.econbiz.de/10013159776
modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
Persistent link: https://www.econbiz.de/10013324955
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
Persistent link: https://www.econbiz.de/10011416429