Honerkamp, Josef; Moog, Stefan; Raffelhüschen, Bernd - Institut für Volkswirtschaftslehre und … - 2004
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the German Income … Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of …