Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/331744 
Year of Publication: 
2025
Series/Report no.: 
SOEPpapers on Multidisciplinary Panel Data Research No. 1227
Publisher: 
Deutsches Institut für Wirtschaftsforschung (DIW), German Socio-Economic Panel (SOEP), Berlin
Abstract: 
This paper estimates and analyzes the distribution and composition of pre-tax national income in Germany since reunification, combining personal income tax returns, household survey data, and national accounts. We find that pre-tax national income inequality has increased since the 1990s, though to a lesser extent than suggested by previous studies. Our results draw parallels in top income structure and concentration to the United States: Half of the top 1% earners are non-corporate business owners in labor-intensive professions contrasting with corporate top incomes in France. Also the concentration of pre-tax national income in Germany is similar to the United States and higher than in France.
Subjects: 
Income distribution
Labor income
Capital income
Top Incomes
JEL: 
D31
E01
H2
H5
J3
Document Type: 
Working Paper

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