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 …

birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …

with a small negative cumulative earnings effect for older workers in west Germany …

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …' social security contributions (SSC) on marginal employment in Germany …