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The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We …
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The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We …
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Die Aufwendungen für die zahlreichen familienpolitischen Maßnahmen in Deutschland summieren sich auf 321,1 Mrd. DM im …The aggregate fiscal burden of all family-supporting fiscal programs in Germany amounts to 321.1 bill. DM in 2000 and …
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computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top …
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