Broer, Michael; Dwenger, Nadja - DIW Berlin (Deutsches Institut für Wirtschaftsforschung) - 2008
instance, those with an annual income of at least 750,000 Euro reduce their tax burden by approximately 10% (unmarried …, withdrawal before retention of 100,000 Euro). By contrast, taxpayers with an annual income of less than 22,087 Euro do not … the scenario, we estimate a shortfall in receipts of 3.4 bn, 5.0 bn Euro and 7.5 bn Euro (theoretical upper limit). …