Paetzold, Jörg; Tiefenbacher, Markus - 2016
sources appears underused. This motivates our simulation of a tax shift from labor to property for Germany, a country where …, using the additional revenue to reduce social insurance contributions (SIC). To make such a simulation possible, we match … property-related information with the input data of the tax-benefit microsimulation model EUROMOD. We find a considerable …