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Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht

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  • Christhart Bork
  • Klaus Müller

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  • Christhart Bork & Klaus Müller, 1998. "Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 67(3), pages 189-208.
    • Handle: RePEc:diw:diwvjh:67-30-3
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    References listed on IDEAS

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    1. Andel, Norbert, 1997. "Die Reform der Rentenbesteuerung ist schon lange überfällig!," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(1), pages 21-28.
    2. Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.
    3. Dieter Teichmann, 1997. "Zur Einkommensteuerreform - "Große" Steuerreform zunächst gescheitert," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 317-328.
    4. Hans Fehr, 1997. "Belastungswirkungen der aktuellen Reformvorschläge zur Einkommensbesteuerung und zur Alterssicherung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 362-381.
    5. Bomsdorf, Eckart, 1996. "Ein alternativer Vorschlag zur Neufassung des Einkommensteuertarifs," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(12), pages 623-627.
    6. Bork Christhart & Hochmuth Uwe & Kleimann Rolf, 1998. "Aufkommens- und Verteilungswirkungen aktueller Reformvorschläge der Einkommensbesteuerung in der Bundesrepublik Deutschland," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 217(4), pages 499-517, August.
    7. Bork, Christhart & Müller, Klaus, 1997. "Reformvorschläge zur Rentenbesteuerung und ihre Verteilungswirkungen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(5), pages 268-275.
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