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 …, increasing the top income tax rate and withholding taxes on capital income is common to the reform programs of all three … opposition parties. Implementing these reform proposals would result in a significant increase of the tax burden on business …