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 …

Eine Verkürzung der Arbeitszeit wird in Deutschland wie auch in anderen europäischen Ländern als …

to keep the so-called solidarity surcharge that was originally introduced to finance transfers to East Germany. …

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 …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

Twenty-five years after reunification, economic fundamentals between East Germany and West Germany continue to differ …. One important factor in the continued economic disparity between the two is that East Germany has had to follow the West …