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This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …
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revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference …
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