Colignatus, Thomas - Volkswirtschaftliche Fakultät, … - 2013
(1) The basic problem in OECD countries is the tax void. (2) A tax system with an exemption is more transparant than a … system with a tax credit. (3) Exemption should be at the level of the net minimum wage so that such workers can work at net … = gross. (4) A tax credit is a sufficient but not a necessary condition for vertical translation of a piecewise-linear tax …