Blasch, Frank; Klautke, Tina; Weichenrieder, Alfons J. - In: Perspektiven der Wirtschaftspolitik 8 (2007) 3, pp. 221-241
Public complaints about the growth, complexity and volatility of tax legislation abound. Against this background, the present article gives an account of the quantitative development of tax legislation in post-war Germany. We find that the legislative output did not increase over the decades. In...