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Deutsches Institut für Wirtschaftsforschung (DIW), Berlin >
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Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/18383
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Bach, Stefan | | en_US |
| dc.contributor.author | | Corneo, Giacomo | | en_US |
| dc.contributor.author | | Steiner, Viktor | | en_US |
| dc.date.accessioned | | 2009-01-28T15:43:06Z | | - |
| dc.date.available | | 2009-01-28T15:43:06Z | | - |
| dc.date.issued | | 2005 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/18383 | | - |
| dc.description.abstract | | 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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | Deutsches Institut für Wirtschaftsforschung (DIW) Berlin | | en_US |
| dc.relation.ispartofseries | | DIW-Diskussionspapiere 532 | | en_US |
| dc.subject.jel | | D31 | | en_US |
| dc.subject.jel | | H24 | | en_US |
| dc.subject.jel | | H26 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | Income Distribution | | en_US |
| dc.subject.keyword | | Personal Income Tax | | en_US |
| dc.subject.keyword | | Taxing the Rich | | en_US |
| dc.subject.stw | | Einkommensverteilung | | en_US |
| dc.subject.stw | | Reichtum | | en_US |
| dc.subject.stw | | Einkommensteuer | | en_US |
| dc.subject.stw | | Steuerbelastung | | en_US |
| dc.subject.stw | | Deutschland | | en_US |
| dc.title | | Top Incomes and Top Taxes in Germany | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 504384449 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW DIW-Diskussionspapiere
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