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 …

Im Jahre 2001 waren von den rund 30 Mill. abhängig Beschäftigten in Deutschland knapp 18 Mill. in Betrieben tätig, die …