demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …

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 …