Empirical studies on tax distribution and tax reform in Germany
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income taxation...
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| Format: | Others |
| Language: | English |
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Universität Potsdam
2010
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| Online Access: | http://nbn-resolving.de/urn:nbn:de:kobv:517-opus-60289 http://opus.kobv.de/ubp/volltexte/2012/6028/ |