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 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 …

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

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 concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …