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 examine whether government ideology was correlated with the growth in military expenditure in Germany over the …

We examine moonlighting by politicians in Germany. In July 2007, the German Supreme Court adjudicated that members of … contributions, interpellations, and group initiatives. We propose that the results for Germany do not corroborate evidence on other …

identify the causal price effects, we compare the development of prices in Germany to those in Austria. Our findings indicate …

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …