relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …

the time. West Germany’s economic recovery and the Wirtschaftswunder (economic miracle) following World War II began with …