Tax Rate not the Right Lever for Targeted Relief

Abstract With the current high inflation, bracket creep is back on the agenda. The federal government has introduced a bill to compensate for this effect, among other things, by shifting income tax brackets. In the debate on bracket creep, the point of reference is very important. Results differ gre...

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Bibliographic Details
Main Author: Katja Rietzler
Format: Article
Language:deu
Published: Sciendo 2022-10-01
Series:Wirtschaftsdienst
Online Access:https://doi.org/10.1007/s10273-022-3301-6
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