In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the...

UNIVERSITÄT POTSDAM WIRTSCHAFTS- UND SOZIALWISSENSCHAFTLICHE FAKULTÄT FINANZWISSENSCHAFTLICHE DISKUSSIONSBEITRÄGE Revenue and Distributional Effects of the Current Tax Reform Proposals in Germany – An Evaluation by Microsimulation von Christhart Bork Hans-Georg Petersen Diskussionsbeitrag...