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 …

Basic income benefits cover recipients' actual heating expenses as long as they are not unusually high. In contrast …, their electricity expenses are only covered via a lump sum at the standard rate. Thus, basic income recipients have weaker …) data, it can be seen that basic income households have higher electricity bills despite this incentive: On average, they …

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 …

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income … splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However …, these proposals do not significantly reduce the marginal tax burden on the secondary earner's income and therefore only …

returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main … elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly …

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. …

returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main … elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly …

- sowie Vermögenseinkommen - in Deutschland zugenommen. Während die preisbereinigten Einkommen im Durchschnitt konstant … Einkommensteuerstatistik und Sozio-oekonomischem Panel (SOEP) ermittelt, die auch die sehr hohen Einkommen vollständig erfasst. Daten des SOEP …