percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes …. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average … tax rate of 30.5 percent and contributes more than a quarter of total income tax revenue. Within the top percentile, the …

Germany, the top marginal income tax rates were reduced exclusively for entrepreneurs in 1994 and 1999/2000. These tax reforms … indicate that the decrease in tax rates did not have a significant effect on the self-employment decision. -- taxation …

fiscal costs. -- household taxation ; income distribution ; work incentives ; microsimulation …We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German … system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting …

discontinuous function of parental income, the effect of BAfoeG on students' enrollment decisions can be identified separately from … parental income and other family background variables. We find a small but significant positive elasticity similar in size to …