solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …

simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …

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 …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income …