Löffler, Max; Peichl, Andreas; Pestel, Nico; … - In: Vierteljahrshefte zur Wirtschaftsforschung 80 (2011) 4, pp. 147-160
In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax … revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy …