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be regarded as "fair" we compare the equivalent incomes of eight different household types. Using the concepts of system … in the high income brackets tend to be privileged. The equity in the treatment of a household type is not only affected … by the amount but also by the distribution of income between the household members. Based on these results we can state a …
Persistent link: https://www.econbiz.de/10003962820
We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047