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 …

predictions of the effects of the measure. This aspect is all the more important in a country like Germany, characterized by high …

nonlinearities in the household budget set and accounts for state dependence in labor supply. Based on panel data for Germany (SOEP …

This paper delivers new insights into the development of income inequality and regional stratification in Germany after … method together with a jackknife estimation of standard errors. We find that East Germany is still a stratum on its own when … West Germany. Overall, these findings are important for the political discussion with respect to a potential regional …

Due to the complexity of employment protection legislation (EPL) in Germany, there is notable uncertainty about the …