Lea Immel prepared this study while she was working at the Research Group Taxation and Fiscal Policy at the ifo Institute. The study was completed in September 2020 and accepted as doctoral thesis by the Department of Economics at the University of Munich. It consists of four distinct empirical...

We characterize regional inequality in gross incomes at the municipality level in Germany using data from administrative tax returns for the period 1998-2016. More unequal municipalities are more likely to be urban and located in West Germany. Decomposing the increase in inequality in the last...