Breidenbach, Philipp; Döhrn, Roland; Kasten, Tanja - In: Wirtschaftsdienst 94 (2014) 12, pp. 859-863
Using a microsimulation model, we estimate the effect of inflation adjusted tax brackets for the German income tax, implementing a standardised annual reduction of bracket creep. In light of the current low inflation rate, this would lead to a moderate decrease in tax revenue in the next two...