Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer

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 euros....

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Bibliographic details
Volume: 80
Main Author: Löffler, Max
Peichl, Aneas
Pestel, Nico
Schneider, Hilmar
Siegloch, Sebastian
Format: Journal Article
Language: German, English
Place of publication: DIW Berlin, German Institute for Economic Research 2011
published in: Vierteljahrshefte zur Wirtschaftsforschung Vol. 80; no. 4; pp. 147 - 160
Related: RS: GSBE other - not theme-related research
Data of publication: 2011
ISSN: 0340-1707
1861-1559
EISSN: 1861-1559
Discipline: Business
Series: Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research
Subjects:
Online Access: Fulltext
Database: NARCIS
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Narcis: Open Access
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