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 …

during the COVID-19 pandemic in Germany. We contribute to the current literature by analyzing the medium-term dynamics of …

rules during the first COVID-19 lockdown in Germany and draws on unique data from the 2019 and 2020 waves of the German AID …