Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/50559 
Kompletter Metadatensatz
DublinCore-FeldWertSprache
dc.contributor.authorBach, Stefanen
dc.contributor.authorCorneo, Giacomoen
dc.contributor.authorSteiner, Viktoren
dc.date.accessioned2011-10-17-
dc.date.accessioned2011-10-21T14:08:23Z-
dc.date.available2011-10-21T14:08:23Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aFreie Universität Berlin, Fachbereich Wirtschaftswissenschaft |cBerlinen
dc.relation.ispartofseries|aDiskussionsbeiträge |x2011/18en
dc.subject.jelH24en
dc.subject.jelH26en
dc.subject.jelD31en
dc.subject.ddc330en
dc.subject.keywordpersonal income taxen
dc.subject.keywordtaxing the richen
dc.subject.keywordeffective progressivityen
dc.titleEffective taxation of top incomes in Germany-
dc.typeWorking Paperen
dc.identifier.ppn670016659en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fubsbe:201118en

Datei(en):
Datei
Größe
234.22 kB





Publikationen in EconStor sind urheberrechtlich geschützt.