Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are also presented for the 1950-1999 period. The complex methods of calculating the comprehensive tax rate for corporate income are demonstrated. Data on the development of the tax rates for corporate income are likewise included. Finally, some considerations on the future development of the tax rates for corporate income are presented.

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Year of publication:	1999
Authors:	Boss, Alfred
Publisher:	Kiel : Institut für Weltwirtschaft (IfW)
Subject:	Steuerbelastung \| Lohnsteuer \| Sozialversicherungsbeitrag \| Ertragsteuer \| Unternehmensbesteuerung \| Deutschland \| tax burden \| labor income taxes \| corporate income taxation

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Series:	Kiel Working Paper ; 934
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	German
Other identifiers:	hdl:10419/2283 [Handle] RePEc:zbw:ifwkwp:934 [RePEc]
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies
Source:	EconStor