Bach, Stefan; Brüggemann-Borck, Imke; Fichtner, Ferdinand - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 80 (2013) 35, pp. 3-10
Major changes in income tax rates are expected after the September elections. There have also been frequent calls to … additional progression-related tax revenues, the indexing of income tax rates, the introduction of a further progression stage in … the income tax rate for high incomes, and an increase in child benefit and child tax credits. Of the measures studied …