Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd - Institut für Finanzwissenschaft <Freiburg, Breisgau> - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to beimplemented in a series of three stages, was welcomed by the public as a step towards unleashinglurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centeringaround the...