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 …

der Reihe "High-Tech-Gründungen in Deutschland" wurden vorrangig individuelle Charakteristika der Unternehmen und der …

Die Anzahl der High-Tech-Gründungen ist in Deutschland im Vergleich zum Vorjahr um zwei Prozent gesunken. Das zeigt … Deutschland durchgeführt wurde. Der durch die Unternehmergesellschaft ausgelöste Wachstumsschub des Vorjahres hat sich nicht …

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 …