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Michael Hilmer
Max Planck Institute for Tax Law and Public Finance
 
Department of Public Economics
Marstallplatz 1
Munich, 80539
Germany
 
michael.hilmer@tax.mpg.de
 
 
 
 
 
 
JEL Areas:
H2 : Taxation, Subsidies, and Revenue: General
J3 : Wages, Compensation, and Labor Costs: General