Minimum Income and Flat Tax Revisited: A Combined CGE‐Microsimulation Analysis for Germany
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DOI: 10.1111/ssqu.12532
Abstract: Objective This article quantifies the economic effects of a fundamental reform proposal for Germany's social security system that integrates most parts of the prevailing social security insurances into the general tax‐transfer system. Methods Drawing on… read more here.
Keywords: tax; income flat; tax revisited; flat tax ... See more keywords