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This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper demonstrates the neutrality properties of the reform...
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base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …
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This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The … brackets, whereby income inequality increases, slightly greater in East- than in West-Germany. Moreover, households increase …
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