administrative tax records, we exploit several tax reforms that were implemented in Germany between 2001 and 2008. Our main estimates …

lack of real-time microdata. This paper studies the distributional and fiscal implications of output changes in Germany …

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 …

and policy responses in real-time and provide the first application to Germany in the context of the COVID-19 pandemic …