Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/29359
Authors: 
Lang, Oliver
Nöhrbaß, Karl-Heinz
Stahl, Konrad O.
Year of Publication: 
1993
Series/Report no.: 
ZEW Discussion Papers 93-05
Abstract: 
In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude.
Document Type: 
Working Paper

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