die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

An analysis of the distribution of the most revenue-productive types of tax shows that in Germany the broadest … all income tax revenue, in the case of value-added tax the share is lower due to the proportional tax rate. Even here …, however, at 18 per cent the top decile’s share of tax revenues is still disproportionate. While some 4.2 million tax …