Fuest, Clemens (contributor); Peichl, Andreas (contributor); … - 2007
)), although it is not clear whether it can be attributed solely to the �at tax reform of 2001 or improved
law enforcement.
5Keen … tax law are as follows. The income of a taxpayer from di�erent sources
is determined and to allocate it to the seven forms … of income de�ned in the German income
tax law. For each type of income, the tax law allows for certain income related …