Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: CESifo economic studies : CESifo, a joint initiative of … 54 (2008) 1, pp. 73-97
revenue neutrality, the effects depend on the type of rate schedule adjustment. The combination with a flat rate tax increases …This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system … and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and …