Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/29808
Authors: 
Bach, Stefan
Buslei, Hermann
Year of Publication: 
2009
Series/Report no.: 
DIW Discussion Papers 950
Abstract: 
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources for three apportionment schemes. The choice of the apportionment scheme markedly affects the tax shares of income sources and the implicit tax rates, in particular those of capital income.
Subjects: 
Income and business income taxation
implicit tax rates by income sources
JEL: 
H24
H25
D33
Document Type: 
Working Paper

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