annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with …

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration … reduce the former, at least in the long run. In Optimalsteuerlehre und Steuerpolitik werden Steuern auf höhere Einkommen und …