Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: Perspektiven der Wirtschaftspolitik 8 (2007) 1, pp. 20-37
The simplification of the tax system is a key objective of many income tax reform proposals. This paper investigates the distributional impact of tax simplification. Our empirical analysis is based on a microsimulation model for the German tax and transfer system (FiFoSiM). We model tax...