corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

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 …

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 …

dem Bundestag auch den Bundesrat am 8. Juli passiert. Sollte es so kommen, bedeutet das für Erben großer Unternehmen in … alternative Abschmelzmodell belastet Erben großer Unternehmen in jedem Fall, da eine Verschonung geringer ausfällt und ab einem …. Dadurch entgehen Erben mittlerer Unternehmen gegebenenfalls der Bedürfnisprüfung und kommen unverändert in den Genuss der …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

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 …