Schaefer, Thilo; Peichl, Andreas; Fuest, Clemens - 2007
unique database of German micro data to provide empirical evidence for the analysis of the equity and efficiency effects as … base parameters are crucial for the effects of flat tax reforms in terms of equity and efficiency. A flat rate tax with a … effects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …