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dc.contributor.authorBach, Stefanen_US
dc.contributor.authorCorneo, Giacomoen_US
dc.contributor.authorSteiner, Viktoren_US
dc.date.accessioned2011-12-23en_US
dc.date.accessioned2012-01-18T14:26:03Z-
dc.date.available2012-01-18T14:26:03Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/54723-
dc.description.abstractThis paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to about 2/3 and convergence obtains at income levels that are substantially higher than those currently subject to the actual top tax rate.en_US
dc.language.isoengen_US
dc.publisherFreie Univ., Fachbereich Wirtschaftswiss. Berlinen_US
dc.relation.ispartofseriesSchool of Business & Economics Discussion Paper: Economics 2011/21en_US
dc.subject.jelD31en_US
dc.subject.jelD72en_US
dc.subject.jelH23en_US
dc.subject.ddc330en_US
dc.subject.keywordoptimal income taxationen_US
dc.subject.keywordtop incomesen_US
dc.subject.keywordGerman income taxen_US
dc.titleOptimal top marginal tax rates under income splitting for couplesen_US
dc.typeWorking Paperen_US
dc.identifier.ppn680587152en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
dc.identifier.repecRePEc:zbw:fubsbe:201121-
Appears in Collections:Publikationen von Forscherinnen und Forschern des DIW
Diskussionsbeiträge, FB Wirtschaftswissenschaft, FU Berlin

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