percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax …

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 … elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly …

and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …

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 …