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 …

modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …

eine getrennte Besteuerung von Unternehmen und Gesellschafter zu realisieren. Der nicht entnommene Gewinn unterliegt auf …

eÞects, however, are quite small. Although we have derived our results for the case of Germany, we do think that similar …

demonstrate the application of these new measures to analyse the development of poverty and richness over time in Germany, to … compare Germany to the other EU-15 countries and to investigate the impact of tax reforms on poverty and richness. The latter … data. We show that it partly depends on the measure whether the development of richness in Germany is increasing or …

reforms on equity and efficiency for the case of Germany. We find that a flat rate tax with a low tax rate and a low basic …

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 …