Tax policy at the bifurcation between equity and efficiency : lessons from the German income tax reform
| Year of publication: |
1991
|
|---|---|
| Authors: | Essen, Ulrich van |
| Other Persons: | Kaiser, Helmut (contributor) ; Spahn, Paul Bernd (contributor) |
| Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat., ISSN 0165-2826, ZDB-ID 185442-2. - 1991, p. 10-24
|
| Subject: | Einkommensteuer | Income tax | Deutschland | Germany | 1986-1990 |
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