Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/2283
Authors: 
Boss, Alfred
Year of Publication: 
1999
Series/Report no.: 
Kiel Working Paper 934
Abstract: 
The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are also presented for the 1950-1999 period. The complex methods of calculating the comprehensive tax rate for corporate income are demonstrated. Data on the development of the tax rates for corporate income are likewise included. Finally, some considerations on the future development of the tax rates for corporate income are presented.
Subjects: 
tax burden
labor income taxes
corporate income taxation
JEL: 
H24
H25
Document Type: 
Working Paper

Files in This Item:
File
Size
1.49 MB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.