Boss, Alfred; Müller, Hans Christian; Schrinner, Axel - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 3, pp. 187-193
The level of the income tax is a major issue of the political debate in Germany. The paper presents data on the income … tax burden in the period 1958-2013. The data refer to specific levels of real income as well as to specifi c levels of … income in relation to the average income. The discretionary changes to the income tax rates since 1958 have not suffi ced to …