Peichl, Andreas (contributor) - 2008
Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy … inequality while increasing employment. However, a HR-type �at tax may
lead to further e� ciency gains due to more investment and …, income distribution,
employment and economic growth. Our analysis is based on a simulation model for the German
tax and …