Jacob, Martin; Niemann, Rainer; Weiss, Martin - arqus - Arbeitskreis Quantitative Steuerlehre - 2008
The contribution Bach, Corneo and Steiner (2008) has argued that "the rich" do not pay taxes adequately in relation to their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in 2001. This result contrasts sharply with the...
