Fuest, Clemens; Gäbler, Stefanie; Kauder, Björn; … - 2017
This study investigates four reform options that lead to tax relief for low and medium-income earners, while moderately … burdening higher income-earners. The solidarity surcharge is abolished. The minimum exempted income and the lowest marginal … income tax rate remain unchanged in all scenarios. The upper limit of the second tax bracket is always increased to 58 …