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http://hdl.handle.net/10419/18383
  

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dc.contributor.authorBach, Stefanen_US
dc.contributor.authorCorneo, Giacomoen_US
dc.contributor.authorSteiner, Viktoren_US
dc.date.accessioned2009-01-28T15:43:06Z-
dc.date.available2009-01-28T15:43:06Z-
dc.date.issued2005en_US
dc.identifier.urihttp://hdl.handle.net/10419/18383-
dc.description.abstractWe 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.en_US
dc.language.isoengen_US
dc.publisherDeutsches Institut für Wirtschaftsforschung (DIW) Berlinen_US
dc.relation.ispartofseriesDIW-Diskussionspapiere 532en_US
dc.subject.jelD31en_US
dc.subject.jelH24en_US
dc.subject.jelH26en_US
dc.subject.ddc330en_US
dc.subject.keywordIncome Distributionen_US
dc.subject.keywordPersonal Income Taxen_US
dc.subject.keywordTaxing the Richen_US
dc.subject.stwEinkommensverteilungen_US
dc.subject.stwReichtumen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwSteuerbelastungen_US
dc.subject.stwDeutschlanden_US
dc.titleTop Incomes and Top Taxes in Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn504384449en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
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DIW-Diskussionspapiere

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