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In this paper we apply the meta-regression technique to survey the empirical literature on the economic incidence of labour taxes and social security contributions. In particular, we focus on the effects of taxation on wages to test the conventional view that employees bear the burden due to...
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Bezugspunkt an. Nach wie vor liegt die Einkommensteuerbelastung in Deutschland deutlich unter dem Niveau der 1990er Jahre. Für das …
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