Please use this identifier to cite or link to this item:
http://dspace.mediu.edu.my:8181/xmlui/handle/10419/19105| Title: | Top incomes and top taxes in Germany |
| Keywords: | H24 D31 H26 ddc:330 income distribution personal income tax taxing the rich Einkommensverteilung Reichtum Einkommensteuer Steuerbelastung Deutschland |
| Issue Date: | 16-Oct-2013 |
| 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/10419/19105 |
| Other Identifiers: | http://hdl.handle.net/10419/19105 ppn:510009891 |
| Appears in Collections: | EconStor |
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.