This paper analytically derives optimal top marginal tax rates when couples are taxed according to income splitting … between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are then …

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes …. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average … tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the …

A large body of literature points out that joint taxation of married couples with full income splitting … between Germany and the UK. Using the tax and benefit microsimulation model, EUROMOD, we compare effective average income tax … income tax liabilities are significantly lower for the majority of tax units in Germany compared to the UK, in particular for …

annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with …

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration … reduce the former, at least in the long run. In Optimalsteuerlehre und Steuerpolitik werden Steuern auf höhere Einkommen und …

The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … the parliamentary election. While the government parties are proposing tax breaks for the medium and higher income …, despite a large increase proposed for the top rate of tax. Tax breaks in the lower income bracket and an increase in taxes for …