@article{Struch2012, author = {Georg Struch}, title = {A distributional analysis of recent reform proposals on the german income tax rate}, journal = {Jahrb{\"u}cher f{\"u}r National{\"o}konomie und Statistik = Journal of economics and statistics}, volume = {232}, number = {5}, pages = {567 -- 588}, year = {2012}, }