Fuest, Clemens; Heilmann, Sven; Peichl, Andreas; … - 2006
We analyse an integrated reform of the German corporate and personal income tax and benefit system in combination with … parameters within the reform proposal. Regarding the alternative "BG Basis" the reform results in revenue losses amounting to … refuse to work. Admitting certain adjustments of the alternative "BG Basis" the reform leads to additional labour supply of …