Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Economic Bulletin 6 (2016) 51/52, pp. 601-608
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 deciles. Income and corporate taxes are distinctly progressive....