Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/30864 
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dc.contributor.authorJacob, Martinen
dc.contributor.authorNiemann, Raineren
dc.contributor.authorWeiss, Martinen
dc.date.accessioned2009-09-01-
dc.date.accessioned2010-05-14T09:19:35Z-
dc.date.available2010-05-14T09:19:35Z-
dc.date.issued2008-
dc.identifier.urihttp://hdl.handle.net/10419/30864-
dc.description.abstractThe contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results contained in Bach, Corneo and Steiner (2008) to a rigorous analysis: We find major flaws and inconsistencies with regard to methodology, i.e. the omission of corporate taxes and inter-temporal aspects of taxation. Restating basic rules for the measurement of effective tax rates, we provide values for what we term the "comprehensive nominal tax rate" (CNTR) and show that the headline result in Bach, Corneo and Steiner (2008) of 38.1% is underestimated by over 12 percentage points. As an important distributional result, the CNTR increases with increasing taxable income.en
dc.language.isoengen
dc.publisher|aArbeitskreis Quantitative Steuerlehre (arqus) |cBerlin en
dc.relation.ispartofseries|aarqus Discussion Paper |x58en
dc.subject.jelD31en
dc.subject.jelH00en
dc.subject.jelH24en
dc.subject.jelH25en
dc.subject.ddc330en
dc.subject.keywordTop Incomesen
dc.subject.keywordIncome Taxationen
dc.subject.keywordTaxing the Richen
dc.subject.keywordComprehensive Tax Burdenen
dc.titleThe rich demystified: A reply to Bach, Corneo, and Steiner (2008)-
dc.type|aWorking Paperen
dc.identifier.ppn607983833en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:arqudp:58en

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