percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively …

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there … transfer pricing. In the long run, this can lead to a severe revenue shortfall. Turnover Taxation/VAT raise problems if foreign … consumption takes place, which is currently not the case. Otherwise, distortions of competition and unjust effects of taxation …