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 …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms …

basis of pseudo-panel data for Germany in the period 1996-2002. The estimation method accounts for cohort fixed effects and …

effects of these hypothetical reforms are analysed on the basis a detailed micro-simulation model for Germany which includes a …

marginal employment range between -.4 (number of male workers in west Germany) to -1 (working hours for women). We illustrate …' social security contributions (SSC) on marginal employment in Germany. …