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 … Reform should bebrought forward. The present paper assesses the welfare and macroeconomic consequences of theGerman Income … Tax Reform in the scope of a simpli¯ed DGE model of the Auerbach-Kotliko® typeand deals explicitly with the issue of …