Template-Type: ReDIF-Paper 1.0 Title: Normative Konzepte der Einkommensbesteuerung Author-Name: Ebert,Udo Author-WorkPlace-Name: University of Bonn Classification-JEL: 321,323 Keywords: Income tax,optimality,Efficienc,Distribution Series: Sonderforschungsbereich 303 Creation-Date: 1987-10 Handle: RePEc:bon:bonsfa:126