A History of Tax Legislation in the Federal Republic of Germany
This paper presents a historical account of legislated tax changes in the Federal Republic of Germany from 1964 to 2010, thus establishing a database appropriate for the macroeconometric analysis of the fiscal policy transmission mechanism. Ninety-five quantitatively important pieces of tax legislat...
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Publicat a: | MAGKS - Joint Discussion Paper Series in Economics (Band 11-2013) |
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Autor principal: | |
Format: | Article |
Idioma: | anglès |
Publicat: |
Philipps-Universität Marburg
2013
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Accés en línia: | PDF a text complet |
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MAGKS - Joint Discussion Paper Series in Economics