ET, OT and SBT
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- Cay Folkers, 2003. "Ehegattensplitting und Leistungsfähigkeitsprinzip," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(4), pages 413-424, November.
- Raymond G. Batina, 1999. "A Differential Incidence Analysis of a Tax Reform From an Income Tax to a Consumption Tax in the Presence of Bequests," Public Finance Review, , vol. 27(3), pages 353-370, May.
- Alessandro Petretto, 2014. "On the Theoretical Background of Cosciani?s Tax Reform," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2014(3), pages 59-79.
- Lambert, Peter J. & Yitzhaki, Shlomo, 1995. "Equity, equality and welfare," European Economic Review, Elsevier, vol. 39(3-4), pages 674-682, April.
- Voßmerbäumer, Jan & Wagner, Franz W., 2013. "Steuerwirkungen betrieblicher Entgeltpolitik," arqus Discussion Papers in Quantitative Tax Research 144, arqus - Arbeitskreis Quantitative Steuerlehre.
- Cay Folkers, 2006. "Leistungsfähigkeitsprinzip, Einkommensteuer und Ehegattensplitting: Erwiderung auf Theodor Siegel," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 7(1), pages 143-145, February.
- Heindl, Peter, 2014. "Ökonomische Aspekte der Lastenverteilung in der Umweltpolitik am Beispiel der Energiewende: Ein Beitrag zum interdisziplinären Dialog," ZEW Discussion Papers 14-061, ZEW - Leibniz Centre for European Economic Research.
- Wakolbinger, Florian & Dreer, Elisabeth & Schneider, Friedrich & Neumärker, Bernhard, 2020. "Konsumsteuer finanziertes BGE in Deutschland," FRIBIS Discussion Paper Series 01-2020, University of Freiburg, Freiburg Institute for Basic Income Studies (FRIBIS).
- Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.
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