Jacob, Martin; Niemann, Rainer; Weiss, Martin - 2008
in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results … allowed by x 7 (4) of the German Income Tax Code. This
interpretation would not have been possible with any of the single … depicted in
gure 1 contradicts with the legislator himself: x 35 of the German income tax code
establishes a link between the …