Löffler, Max; Peichl, Andreas; Pestel, Nico; … - In: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly … 80 (2011) 4, pp. 147-160
In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy proposal reduces government budget revenue by 20 billion...
