Template-Type: ReDIF-Paper 1.0 Title: Tax reform in Germany Author-Name: Boes,Dieter Author-WorkPlace-Name: University of Bonn Keywords: Tax reform,Three step reform,Direct taxes,Indirect taxes, New rate structure,Average tax rates,Political tax cycle Series: Sonderforschungsbereich 303 Creation-Date: 1988-12 Handle: RePEc:bon:bonsfa:229