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. …

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes …. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average … tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the …

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 …

rates across the income distribution accounting for different tax bases as well as the role of transfers. The uniquely long … to proportional, bearing a redistributive effect of only a few percent. Intragenerational income mobility seems to be …. Labor income taxes contribute less to progressivity in recent years, whereas transfers to unemployed and old-age pensioners …

rates across the income distribution accounting for different tax bases as well as the role of transfers. The uniquely long … to proportional, bearing a redistributive effect of only a few percent. Intragenerational income mobility seems to be … events. Labor income taxes contribute less to progressivity in recent years, whereas transfers to unemployed and old …

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 …