simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the …A large literature has documented top income share series based on income tax statistics using the common methodology … established by Piketty (2001, 2003). The disappearance of capital income from the income tax base in many countries poses a major …

Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a … earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self … German income tax reduction of 2000 induced smaller exit rates out of self-employment for men and smaller entry rates for …

the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of … the middle of the income distribution, and decreased for high incomes. At the top, notably for the richest top 0.001 % of …

This paper presents a methodology for comparing income rank volatility profiles over time and across distributions …