Automatic Income Tax Refunds to Relieve Low Incomes
Abstract Germany is one of more than 30 countries worldwide where employees are exempt from the obligation of filing a tax return. While this optional assessment relieves one of the burden of filing a return, it has individual and distributional costs because non-filers often pay too much income tax...
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| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Sciendo
2021-12-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-021-3067-2 |
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