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http://hdl.handle.net/10419/50559
  

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dc.contributor.authorBach, Stefanen_US
dc.contributor.authorCorneo, Giacomoen_US
dc.contributor.authorSteiner, Viktoren_US
dc.date.accessioned2011-10-17en_US
dc.date.accessioned2011-10-21T14:08:23Z-
dc.date.available2011-10-21T14:08:23Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/50559-
dc.description.abstractWe exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing and then decreasing with income. Since the 1990s, effective average tax rates for the German super rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax reform of 2001-2005. As a result, the concentration of net incomes at the very top of the distribution has strongly increased in Germany.en_US
dc.language.isoengen_US
dc.publisherFreie Univ., Fachbereich Wirtschaftswiss. Berlinen_US
dc.relation.ispartofseriesSchool of Business & Economics Discussion Paper: Economics 2011/18en_US
dc.subject.jelH24en_US
dc.subject.jelH26en_US
dc.subject.jelD31en_US
dc.subject.ddc330en_US
dc.subject.keywordpersonal income taxen_US
dc.subject.keywordtaxing the richen_US
dc.subject.keywordeffective progressivityen_US
dc.titleEffective taxation of top incomes in Germanyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn670016659en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:fubsbe:201118-
Appears in Collections:Publikationen von Forscherinnen und Forschern des DIW
Diskussionsbeiträge, FB Wirtschaftswissenschaft, FU Berlin

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