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and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012301541
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011594422
Persistent link: https://www.econbiz.de/10003737649
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 …
Persistent link: https://www.econbiz.de/10003276556
Persistent link: https://www.econbiz.de/10003459804
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We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …
Persistent link: https://www.econbiz.de/10003440082
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …
Persistent link: https://www.econbiz.de/10003578852
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 …
Persistent link: https://www.econbiz.de/10003300942
Bei steigender Einkommensungleichheit und verringerten Steuervermeidungsmöglichkeiten ergeben die Standardmodelle der Optimalsteuerlehre höhere optimale Steuersätze auf hohe Einkommen. Ferner diskutiert die Forschung in der letzten Zeit verstärkt die negativen Wirkungen steigender...
Persistent link: https://www.econbiz.de/10011316823