The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

This paper documents methodology underlying the construction of the integrated data base for our study on 'Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems' (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

There is by now a vast number of studies which document a sharp increase in crosssectional wage inequality during the 2000s. It is often assumed that this inequality is of a "permanent nature" which in turn is used as an argument calling for government intervention. We examine these claims using...

There is by now a vast number of studies which document a sharp increase in crosssectional wage inequality during the 2000s. It is often assumed that this inequality is of a "permanent nature" which in turn is used as an argument calling for government intervention. We examine these claims using...

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...

Die Erbschaft- und Schenkungsteuer muss grundlegend reformiert werden. Grund- und Betriebsvermögen sollen nach dem Ertragswertverfahren bewertet werden. Das bedeutet eine deutliche Annäherung an die Verkehrswerte, macht jedoch das Besteuerungsverfahren aufwändiger und streitanfälliger. Ein...

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of...

Die Erbschaft- und Schenkungsteuer muss grundlegend reformiert werden. Grund- und Betriebsvermögen sollen nach dem Ertragswertverfahren bewertet werden. Das bedeutet eine deutliche Annäherung an die Verkehrswerte, macht jedoch das Besteuerungsverfahren aufwändiger und streitanfälliger. Ein...