The ecological tax reform that Germany implemented between 1999 and 2003 increased energy tax rates-especially on …

-employment in Germany. For the estimation I apply a microsimulation model which is based on the tax-benefit model STSM and on …

Focusing on travel survey data from Germany, this paper investigates the determinants of automobile travel, with the …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …