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dc.contributor.authorBach, Stefanen_US
dc.contributor.authorCorneo, Giacomoen_US
dc.contributor.authorSteiner, Viktoren_US
dc.description.abstractWe exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing and then decreasing with income. Since the 1990s, effective average tax rates for the German super rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax reform of 2001-2005. As a result, the concentration of net incomes at the very top of the distribution has strongly increased in Germany.en_US
dc.publisher|aFreie Univ., Fachbereich Wirtschaftswiss. |cBerlinen_US
dc.relation.ispartofseries|aSchool of Business & Economics Discussion Paper: Economics |x2011/18en_US
dc.subject.keywordpersonal income taxen_US
dc.subject.keywordtaxing the richen_US
dc.subject.keywordeffective progressivityen_US
dc.titleEffective taxation of top incomes in Germanyen_US
dc.typeWorking Paperen_US

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