comparing tax progression and present here twelve (Germany, the UK and the US) plus four comparing Germany and Sweden out of the … the US, the UK, and Germany for several time periods. We align our findings with respect to major political eras in these … the United Kingdom, and for Germany, the last year before German re-unification (1989), the beginning of H. Kohl’s last …

empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new … programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated …