income distribution in Germany. In contrast to survey data such as the German Socio-economic Panel, the TPP indicates a close … assessment of the future evolution of income distribution in Germany. …Analysen zur Einkommensverteilung in Deutschland anhand administrativer Daten des Taxpayer-Panels zeigen einen engen …

surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in … addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity … surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of …

The current German personal income tax schedule imposes a relatively heavy burden on the middle class due to the rapid … relieved of 1 % of their taxable income, the top 5 % have to be charged almost 3 %, the marginal tax rate must increase by 5 …

system of Germany were faced with high decreases in revenues caused by the measures to fight the impacts of the COVID-19 …

Wir untersuchen die Mittelschicht in Österreich und Deutschland, wobei ein besonderer Fokus auf den Veränderungen der … vergangenen 20 Jahre liegt. Es wird gezeigt, dass sich die Mittelschicht in Deutschland und Österreich in ihrer Zusammensetzung … als in Deutschland, den Großteil der Bevölkerung umfasst. Anschließend analysieren wir die Bedeutung der Mittelschicht für …

The authors examine to what extent the retroactive taxation of retirement income (adopted by the legislator in 2005 and … gradually introduced) will affect both the amount of income tax revenue and the share of income tax revenue born by older people … payments and a much higher proportion of persons over 60 who actually pay income taxes. …

This article outlines income and wealth distribution trends in Germany since the 19th century, compared to other … countries, Germany exhibits one of the highest concentrations of income and wealth. … Western industrialised countries. We first discuss the evolution of aggregate wealth-to-income ratios. We then explore how the …