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 …

German income tax revenue is rising continuously, and at a faster rate than overall revenue. This is why tax reductions … analyses how different tax reform variants affect revenue and the distribution of the tax burden across taxpayers. …

The personal income tax rate was modified 25 times in its 60 years of existence. However, policymakers largely missed …. As a result of the insufficient reforms of the past, the tax rates for taxable income increase rapidly and earners reach … the top income tax rate is reached rather early. Still, both the minimum and the top tax rate are today lower than they …