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 …

existing gender wage gap. At the same time, gender-specific patterns are increased because men evaluate the equity of their …

, it seems that some countries can compensate better than others and thereby achieve higher equity in the educational …

reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …