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Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen

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  • Hans‐Georg Petersen
  • Antje Fischer
  • Juliane Flach

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  • Hans‐Georg Petersen & Antje Fischer & Juliane Flach, 2005. "Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 6(1), pages 71-94, February.
  • Handle: RePEc:bla:perwir:v:6:y:2005:i:1:p:71-94
    DOI: 10.1111/j.1465-6493.2005.00169.x
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    References listed on IDEAS

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    1. Christhart Bork & Hans-Georg Petersen, 1999. "Revenue and Distributional Effects of the Current Tax Reform Proposals in Germany - An Evaluation by Microsimulation," Finanzwissenschaftliche Diskussionsbeiträge 26, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    2. Hans-Georg Petersen & M. Rose, 2003. "Zu einer Fundamentalreform der deutschen Einkommensteuer: Die Einfachsteuer des "Heidelberger Kreises"," Finanzwissenschaftliche Diskussionsbeiträge 34, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    3. Hans-Georg Petersen, 2002. "Fiskalischer Föderalismus als Mittel friedlicher Integration - das Beispiel Bosnien und Herzegowina," Finanzwissenschaftliche Diskussionsbeiträge 33, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
    4. Hans-Georg Petersen, 2004. "Capital Flight and Capital Income Taxation," Finanzwissenschaftliche Diskussionsbeiträge 41, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
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    Cited by:

    1. Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
    2. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    3. Franz W. Wagner, 2006. "Was bedeutet Steuervereinfachung wirklich?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 19-33, February.
    4. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874.

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