newly introduced statutory minimum wage of 8.50 Euro per working hour in Germany on the gender wage gap. In our first …

examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …

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 …