Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 83 (2016) 51/52, pp. 1207-1216
total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower … deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income … generate almost half of Germany’s tax revenues have a highly regressive effect. In relation to income, they burden low earners …