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 challenge to the comparability of these series...

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 challenge to the comparability of these series...

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 challenge to the comparability of these series...

A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...

A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...

A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...

A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset. One potential reason for this puzzle is that stricter loss offset restrictions have been introduced in recent...

A new generation of data sets became available recently in the research data centres of the German statistical offices. These new data combine information for firms gathered in different surveys (or from other sources) that could not be analyzed jointly before. This paper offers a short...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...