tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …

Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …

Politik gefordert. Wir führen eine Mikrosimulation einer solchen Reform durch und analysieren die Effekte auf Fiskus …

simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …The simplification of the tax system is a key objective of many income tax reform proposals. This is not only because … complexity leads to high compliance costs for taxpayers. The complexity of income tax systems is also seen as an obstacle to …