Article in Journal
The Regionalisation of More Tax Rates in Germany – The Bavarian Rate as a Starting Point?
Dieter Dziadkowski
ifo Institut, München, 2013
ifo Schnelldienst, 2013, 66, Nr. 05, 20-28
ifo Institut, München, 2013
ifo Schnelldienst, 2013, 66, Nr. 05, 20-28
In his commentary Dieter Dziadkowski examines the possibility of regionalising tax rates and cold progression by analysing the proposed “Bavaria rate”.
JEL Classification: H200, H240, K340