Bach, Stefan; Bartels, Charlotte; Neef, Theresa - 2024
This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining … personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due … incomes across the bottom 90% increased. The top 1% income share, dominated by business income, remained relatively stable …