substantial drop of median income and a remarkable income growth at the top 0.1% of the income distribution. The increase of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process … obtains its income from business and capital, the income share that it receives in form of wage income is increasing. …

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 …

This paper provides formulas for 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 … marginal tax rate converges to about 2/3 and convergence obtains at income levels that are substantially higher than those …

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 …

substantial drop of median income and a remarkable income growth at the top 0.1% of the income distribution. The increase of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process … obtains its income from business and capital, the income share that it receives in form of wage income is increasing. …

returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main … elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly …

includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively … progressive. The distribution of the tax burden is highly concentrated, and the effective average income tax rate of the German …