Changes to the degree of a tax system’s progressiveness are a key element of many introduced or considered tax reforms. Especially, flat tax reforms have received increasing attention resulting from their…
The coalition agreement of the new German government includes the plan to introduce tax incentives for research and development. Several different types of tax incentives are currently under discussion,…
Highly progressive tax systems entail disincentives for private economic activity and, thus, may hamper potential growth. Nevertheless, attempts to introduce alternative tax schedules regularly encounter…
