disposable income of households. This requires taking into account the distribution of working hours as well as the tax …

an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

In this paper, we address the question whether family support via the income tax system is more generous in France than … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular … belief that French high income families with children face lower average tax rates than their German counterparts is true …

In this paper we empirically derive the welfare effects of a shift from joint taxation with full income splitting to a … revenue neutral system of individual taxation in Germany. For the empirical welfare evaluation we estimate the preference … heterogeneity in the population and use normative welfare concepts proposed in Fleurbaey (2006) to solve the difficulties of …

The aim of this paper is to apply recently proposed individual welfare measures in the context of random utility models … provide empirical evidence about the sensitivity of the welfare orderings to different normative principles embodied in these … labor supply model. We use this preference information to construct welfare orderings of households according to the …