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http://hdl.handle.net/10419/29359
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| Title: | | On income tax avoidance: the case of Germany  |
| Authors: | | Lang, Oliver Nöhrbaß, Karl-Heinz Stahl, Konrad O. |
| Issue Date: | | 1993 |
| Series/Report no.: | | ZEW Discussion Papers 93-05 |
| Abstract: | | In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude. |
| Document Type: | | Working Paper |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des ZEW ZEW Discussion Papers
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