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From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - C.E.P.R. Discussion Papers - 2007
modest increase in overall inequality of market incomes as measured by the Gini coefficient. However, we also document a … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …
Persistent link: https://www.econbiz.de/10005124248
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Optimal top marginal tax rates under income splitting for couples
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - C.E.P.R. Discussion Papers - 2011
This paper analytically derives 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 then quantified for Germany. Estimation results based on...
Persistent link: https://www.econbiz.de/10009148880