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dc.contributor.authorBach, Stefanen
dc.contributor.authorCorneo, Giacomoen
dc.contributor.authorSteiner, Viktoren
dc.date.accessioned2011-12-23-
dc.date.accessioned2012-01-18T14:26:03Z-
dc.date.available2012-01-18T14:26:03Z-
dc.date.issued2011-
dc.identifier.urihttp://hdl.handle.net/10419/54723-
dc.description.abstractThis paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to about 2/3 and convergence obtains at income levels that are substantially higher than those currently subject to the actual top tax rate.en
dc.language.isoengen
dc.publisher|aFreie Universität Berlin, Fachbereich Wirtschaftswissenschaft |cBerlinen
dc.relation.ispartofseries|aDiskussionsbeiträge |x2011/21en
dc.subject.jelD31en
dc.subject.jelD72en
dc.subject.jelH23en
dc.subject.ddc330en
dc.subject.keywordoptimal income taxationen
dc.subject.keywordtop incomesen
dc.subject.keywordGerman income taxen
dc.titleOptimal top marginal tax rates under income splitting for couples-
dc.typeWorking Paperen
dc.identifier.ppn680587152en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:fubsbe:201121en

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