@techreport{Boss2009nderungen,
abstract = {The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that bracket creep will remain a problem in Germany.},
address = {Kiel},
author = {Achim Boss and Alfred Boss and Thomas Boss},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
editor = {Kiel Inst. for the World Economy, Kiel},
keywords = {H24; 330; Wage income tax; marginal tax rates; bracket creep; simulation and forecast of wage income tax revenues; Einkommensteuertarif; Steuertarif; Steuerreform; Steuerwirkung; Lohnsteuer; Steueraufkommen; Arbeitsangebot; \"{O}konomischer Anreiz; Deutschland},
language = {ger},
number = {1529; 1529},
publisher = {Kiel Inst. for the World Economy},
series = {Kiel working paper},
title = {Die \"{A}nderungen des Einkommensteuertarifs: Folgen f\"{u}r das Lohnsteueraufkommen und die Leistungsanreize},
type = {Kiel working paper},
url = {http://hdl.handle.net/10419/28357},
year = {2009}
}

