Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007
(2001) also
derive the result that a �at tax would yield redistribution at the expense of the lowest income
deciles, whereas … to redistribution from poor and middle income households to the �rich�: all other deciles
�nance the relief of the 10 … the distribution of tax payments (not shown in the table) is decreasing in both
scenarios indicating less redistribution …