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 …

Die Einkommens- und Vermögensverteilung hatte sich in Deutschland vor dem Beginn der Finanzkrise zunehmend ungleich … Preis des Wachstums? Wie ist die Situation in Deutschland im internationalen Vergleich einzuschätzen? Können Einkommen durch …The distribution of income and wealth in Germany grew increasingly unequal until the beginning of the fi nancial crisis …

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 …