Radulescu, Doina Maria; Stimmelmayr, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 76 (2007) 2, pp. 98-116
The past years have seen several tax reform proposals being put forward in Germany. The most prominent ones count the Business Tax Reform 2008 (BTR 2008), the Dual Income Tax (DIT) proposal advanced by the German Council of Economic Advisors and Kirchhof's flat tax. We analyze, compare and...