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Freie Universität Berlin >
Fachbereich Wirtschaftswissenschaft, Freie Universität Berlin >
Diskussionsbeiträge, FB Wirtschaftswissenschaft, FU Berlin >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/54723
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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 | | 2011-12-23 | | en_US |
| dc.date.accessioned | | 2012-01-18T14:26:03Z | | - |
| dc.date.available | | 2012-01-18T14:26:03Z | | - |
| dc.date.issued | | 2011 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/54723 | | - |
| dc.description.abstract | | This 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.iso | | eng | | en_US |
| dc.publisher | | Freie Univ., Fachbereich Wirtschaftswiss. Berlin | | en_US |
| dc.relation.ispartofseries | | School of Business & Economics Discussion Paper: Economics 2011/21 | | en_US |
| dc.subject.jel | | D31 | | en_US |
| dc.subject.jel | | D72 | | en_US |
| dc.subject.jel | | H23 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | optimal income taxation | | en_US |
| dc.subject.keyword | | top incomes | | en_US |
| dc.subject.keyword | | German income tax | | en_US |
| dc.title | | Optimal top marginal tax rates under income splitting for couples | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 680587152 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | en_US |
| dc.identifier.repec | | RePEc:zbw:fubsbe:201121 | | - |
| Appears in Collections: | | Publikationen von Forscherinnen und Forschern des DIW Diskussionsbeiträge, FB Wirtschaftswissenschaft, FU Berlin
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