Boss, Achim; Boss, Alfred; Boss, Thomas - Institut für Weltwirtschaft (IfW) - 2009
The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income … distributions for 2007–2013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate … structure introduced in 2007, the average tax rates and the marginal tax rates will increase. However, the income tax rates were …