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Effective taxation of top incomes in Germany, 1992 - 2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003641752
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Effective taxation of top incomes in Germany, 1992-2002
Bach, Stefan (contributor); Corneo, Giacomo (contributor);  … - 2008
Persistent link: https://www.econbiz.de/10003651046
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011
percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes …
Persistent link: https://www.econbiz.de/10009312821
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Effective Taxation of Top Incomes in Germany, 1992-2002
Bach, Stefan - 2014
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 …
Persistent link: https://www.econbiz.de/10012709103
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Effective taxation of top incomes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - In: German economic review 14 (2013) 2, pp. 115-137
Persistent link: https://www.econbiz.de/10009777766
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011673056
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The effects of income taxation on entrepreneurial investment : a puzzle?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - In: International tax and public finance 27 (2020) 6, pp. 1321-1363
Persistent link: https://www.econbiz.de/10012312762
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011701179
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011671669
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How do entrepreneurial portfolios respond to taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011672485