Löffler, Max; Peichl, Andreas; Pestel, Nico; … - In: Vierteljahrshefte zur Wirtschaftsforschung 80 (2011) 4, pp. 147-160
. Despite broadening the tax base only the income distribution's top decile benefits from the proposed flat tax rate. Due to …In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax … revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy …