The contribution Bach, Corneo and Steiner (2008) has argued that \therich" do not pay taxes adequately in relation to their income, nding, for instance, aneective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in2001. This result contrasts sharply with the legislated...

The recent German discussion has witnessed increasing interest in the Dual IncomeTax. The analysis of its merits, as opposed to those of a comprehensiveincome tax, is usually conducted with the main argument of the increasing mobilityof financial capital in mind. This article pursues an...

I research the consequences of changes in the deductibility of commuting costs in Ger-many from 2001 to 2006. Offcial gures provided by the Federal Statistical Office highlightthe fact that German taxpayers claimed deductions for commuting allowances to the tuneof 23-29 billion e over the years...