Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2005
, the income tax is effectively progressive; (v) income taxation substantially reduces income inequality in Germany. …We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic …