Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … the German super rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax … reform of 2001-2005. As a result, the concentration of net incomes at the very top of the distribution has strongly increased …