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 …

of migrants to four countries, viz. France, Germany, the UK and the US, which receive a substantial share of all …

micro-data for France, Germany, the UK and the US, we study their decisions to migrate to one of the four countries using a …

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 …

employment effects. We quantify these effects for Germany. Following Borjas (2003), we estimate a structural model of labor …