This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining … personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due … incomes across the bottom 90% increased. The top 1% income share, dominated by business income, remained relatively stable …

This paper analyzes the distribution and composition of pre-tax national income in Germany since 1992, combining … personal income tax returns, household survey data, and national accounts. Inequality rose from the 1990s to the late 2000s due … incomes across the bottom 90% increased. The top 1% income share, dominated by business income, remained relatively stable …

annual revenue of Euro 9.4 billion, or 0.37 percent of GDP. Capital income and wealth taxation should be coordinated with …

Taxes on high income and wealth are controversial in optimal taxation theory and tax policy. In models that are based … on few estimable parameters, optimal top tax rates hinge on taxpayers' behavioral responses and top income concentration … reduce the former, at least in the long run. In Optimalsteuerlehre und Steuerpolitik werden Steuern auf höhere Einkommen und …

The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … the parliamentary election. While the government parties are proposing tax breaks for the medium and higher income …, despite a large increase proposed for the top rate of tax. Tax breaks in the lower income bracket and an increase in taxes for …

The first ever gender-specific analysis of income and tax distribution in Germany has been implemented using the most … recently available data on personal income tax statistics from 2007. According to its findings, the average income of women is … only half that of men. This income gap is less pronounced in capital and rental income than in earned income. The total …

individual's political party identification and their income and wealth. The analysis indicates that higher earners and more … for the Social Democratic Party of Germany (SPD) and, particularly, for the Left Party (Die Linke). The lower the income … politischen Parteien sowie deren Einkommen und Vermögen untersucht werden. Dabei zeigt sich, dass Besserverdiener und Wohlhabende …