Steuern die Steuern Unternehmensentscheidungen?
I discuss the theoretical and empirical underpinnings of recent and announced tax policy of the German government. In contrast to a popular view, I argue that German tax policy should focus less on growth and unemployment. Today, the central tasks of tax policy should be to stabilize fiscal revenue and promote income equalization.
|Date of creation:||2005|
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- repec:zbw:esmono:92547 is not listed on IDEAS
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