A large body of literature points out that joint taxation of married couples with full income splitting … between Germany and the UK. Using the tax and benefit microsimulation model, EUROMOD, we compare effective average income tax … income tax liabilities are significantly lower for the majority of tax units in Germany compared to the UK, in particular for …

substantial drop of median income and a remarkable income growth at the top 0.1% of the income distribution. The increase of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process … obtains its income from business and capital, the income share that it receives in form of wage income is increasing. …

Since the availability of micro data derived from the German income tax statistics for research detailed analyses of … election and are also on the current political agenda. Simulated fiscal effects of these reforms range from modest income tax … middle income groups, those of Kirchhof and the German Council of Economic Advisers would lead to relatively large tax cuts …

substantial drop of median income and a remarkable income growth at the top 0.1% of the income distribution. The increase of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process … obtains its income from business and capital, the income share that it receives in form of wage income is increasing. …

This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting … between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are … marginal tax rate converges to about 2/3 and convergence obtains at income levels that are substantially higher than those …

This paper analytically derives optimal top marginal tax rates when couples are taxed according to income splitting … between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are then …

in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0 ….29 for household disposable income. The social security system has a significant share in total income redistribution by the …-tested basic social security payments. Other public benefits such as the child benefit, however, are granted to all income groups …

in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0 ….29 for household disposable income. The social security system has a significant share in total income redistribution by the … social security payments. Other public benefits such as child benefit, however, are granted to all income groups. It was …