The motivation for a high tax rate on high incomes is often based on the attempt to deprive "the rich" of some of their …

The German tax system is usually considered as one of the most progressive ones in Europe, especially due to its unique … mathematical formula of continuously increasing marginal tax rates in the personal income tax. However, other taxes such as … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting …

simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …

useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is … no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax … to be re-elected. Thus real property tax is no instrument for redistribution of wealth. …