Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Wochenbericht 83 (2016) 51/52, pp. 1207-1216
A comprehensive, microdata-based analysis of the German tax system's distributional effects in 2015 shows that the … total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower … generate almost half of Germany's tax revenues have a highly regressive effect. In relation to income, they burden low earners …