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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/18383| Title: | Top Incomes and Top Taxes in Germany |
| Keywords: | D31 H24 H26 ddc:330 Income Distribution Personal Income Tax Taxing the Rich Einkommensverteilung Reichtum Einkommensteuer Steuerbelastung Deutschland |
| Issue Date: | 16-Oct-2013 |
| Publisher: | Deutsches Institut für Wirtschaftsforschung (DIW) Berlin |
| Description: | We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones, the income tax is effectively progressive; (v) income taxation substantially reduces income inequality in Germany. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/18383 |
| Other Identifiers: | http://hdl.handle.net/10419/18383 ppn:504384449 |
| Appears in Collections: | EconStor |
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