Peichl, Andreas; Fuest, Clemens; Schaefer, Thilo - Finanzwissenschaftlichen Forschungsinstitut, … - 2006
very high incomes, and overall income inequality increases. The combination with a less radical rate schedule adjustment …, which preserves the directly progressive rate schedule, yields a tax reform which reduces the inequality of after tax … complexity leads to high compliance costs for taxpayers. The complexity of income tax systems is also seen as an obstacle to …