Effective Taxation for Recipients of Social Assistance in Germany and the Consequences of the 1996 Tax Reform /
This paper explores the problem of effective taxation at the lower end of the income scale in Germany. For the recipients of social income maintenance--currently about 1.8 million nationals--effective taxation consists not only of the explicit taxation through the tax code but also of the implicit t...
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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
1995.
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| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 1995/120 |
| Online Zugang: | Full text available on IMF |