The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...

Dieser Anhang stellt die Methodik der Generationenbilanzierung und des Konjunkturbereinigungsverfahrens mittels des HP- Filters vor. Zudem werden die Datengrundlagen wie das staatliche Budget der Jahre 1993 bis 2003 und umfangreiche Sensitivitätsanalysen in Abhängigkeit der gewählten...