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https://hdl.handle.net/10419/18383
Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Bach, Stefan | en |
dc.contributor.author | Corneo, Giacomo | en |
dc.contributor.author | Steiner, Viktor | en |
dc.date.accessioned | 2009-01-28T15:43:06Z | - |
dc.date.available | 2009-01-28T15:43:06Z | - |
dc.date.issued | 2005 | - |
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 |
dc.language.iso | eng | en |
dc.publisher | |aDeutsches Institut für Wirtschaftsforschung (DIW) |cBerlin | en |
dc.relation.ispartofseries | |aDIW Discussion Papers |x532 | en |
dc.subject.jel | D31 | en |
dc.subject.jel | H24 | en |
dc.subject.jel | H26 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | Income Distribution | en |
dc.subject.keyword | Personal Income Tax | en |
dc.subject.keyword | Taxing the Rich | en |
dc.subject.stw | Einkommensverteilung | en |
dc.subject.stw | Reichtum | en |
dc.subject.stw | Einkommensteuer | en |
dc.subject.stw | Steuerbelastung | en |
dc.subject.stw | Deutschland | en |
dc.title | Top Incomes and Top Taxes in Germany | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 504384449 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
dc.identifier.repec | RePEc:diw:diwwpp:dp532 | en |
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