Spengel, Christoph; Evers, Lisa; Evers, Maria Theresia - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 129-146
In the run-up to the 2013 election, the opposition parties of the German parliament have presented several tax reform … proposals which first and foremost aim at increasing tax revenue and redistributing wealth. The focus is on reviving the wealth … tax-which has not been levied since 1997-and on introducing a one-off capital levy, respectively. Furthermore, increasing …