Peichl, Andreas; Fuest, Clemens; Schaefer, Thilo - Finanzwissenschaftlichen Forschungsinstitut, … - 2006
simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer … 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 …