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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Publié dans:MAGKS - Joint Discussion Paper Series in Economics (Band 11-2013)
Auteur principal: Uhl, Matthias
Format: Article
Langue:anglais
Publié: Philipps-Universität Marburg 2013
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MAGKS - Joint Discussion Paper Series in Economics