Allokative und distributive Effekte einer Abschaffung des ermäßigten Umsatzsteuersatzes: Dienstleistungsauftrag des BMF. Kurzfassung

Christoph Böhringer, Thiess Büttner, Margit Kraus and Stefan Boeters

in ZEW Expertises from ZEW - Leibniz Centre for European Economic Research

Keywords: Umsatzsteuer; Steuerreform; Steuerwirkung; Steuerinzidenz; Deutschland (search for similar items in EconPapers)
Date: 2004
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