reduziert und die Bemessungsgrundlagen verbreitert, so zuletzt auch in Deutschland. Es gibt keine grundlegenden theoretischen …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …