. Wie unterscheiden sich diese Modelle? Welche Wirkungen haben sie auf das Arbeitsangebot? Welche Kosten sind damit …

Mobilität von Unternehmen senken viele Länder ihre Steuern, um Investitionen und Jobs ins Land zu holen. Auch in Deutschland … Arbeitnehmern, jungen Arbeitnehmern und Frauen, die in Deutschland noch immer häufig die Rolle des Zweitverdieners haben, zu …

reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic … allowance. But in this case the efficiency gains vanish. We conclude that, due to their limited efficiency effects and their …

The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced … unique database of German micro data to provide empirical evidence for the analysis of the equity and efficiency effects as … base parameters are crucial for the effects of flat tax reforms in terms of equity and efficiency. A flat rate tax with a …

In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …

In Germany, two observations can be tracked over the past 15 to 20 years: First, income inequality has constantly …

In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …

Income inequality in Germany has been continuously increasing during the past 20 years. In general, this is understood …