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 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 …

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

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

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

Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous … existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform …

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal …

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 …