We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax … includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively …

evolution by enhancing the role of public capital as a redistribution and empowerment device. The governance of public capital …