Bach, Stefan - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 27, pp. 3-9
government each year. In this calculation, factor incomes are reduced by indirect taxes. However, the most suitable benchmark … reference is net national income, which includes indirect taxes. Based on net national income, the macroeconomic tax ratio is … suitable as an indicator of the burden to a limited degree. Taxes and social security contributions finance the provision of …