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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/19105Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.creator | Bach, Stefan | - |
| dc.creator | Corneo, Giacomo | - |
| dc.creator | Steiner, Viktor | - |
| dc.date | 2006 | - |
| dc.date.accessioned | 2013-10-16T07:02:55Z | - |
| dc.date.available | 2013-10-16T07:02:55Z | - |
| dc.date.issued | 2013-10-16 | - |
| dc.identifier | http://hdl.handle.net/10419/19105 | - |
| dc.identifier | ppn:510009891 | - |
| dc.identifier.uri | http://koha.mediu.edu.my:8181/xmlui/handle/10419/19105 | - |
| dc.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. | - |
| dc.language | eng | - |
| dc.relation | CESifo working papers 1641 | - |
| dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | - |
| dc.subject | H24 | - |
| dc.subject | D31 | - |
| dc.subject | H26 | - |
| dc.subject | ddc:330 | - |
| dc.subject | income distribution | - |
| dc.subject | personal income tax | - |
| dc.subject | taxing the rich | - |
| dc.subject | Einkommensverteilung | - |
| dc.subject | Reichtum | - |
| dc.subject | Einkommensteuer | - |
| dc.subject | Steuerbelastung | - |
| dc.subject | Deutschland | - |
| dc.title | Top incomes and top taxes in Germany | - |
| dc.type | doc-type:workingPaper | - |
| Appears in Collections: | EconStor | |
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