Lang, Oliver; Nöhrbaß, Karl-Heinz; Stahl, Konrad O. - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 1993
In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax...