Would a Flat-Rate Tax Stimulate Entrepreneurship in Germany? A Behavioural Microsimulation Analysis Allowing for Risk
| Year of publication: |
2009
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|---|---|
| Authors: | Fossen, Frank M. |
| Published in: |
Fiscal studies : the journal of the Institute for Fiscal Studies. - Oxford : Blackwell, ISSN 0143-5671, ZDB-ID 8754019. - Vol. 30.2009, 2, p. 179-218
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