In dieser Studie werden umfassende mikrodatenbasierte Analysen zur gesamten Verteilungswirkung des deutschen Steuersystems durchgeführt. Einbezogen werden die Einkommensteuer einschließlich der Unternehmensteuern auf ausgeschüttete Gewinne, die indirekten Steuern und die Sozialbeiträge....

This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...

This paper documents methodology underlying the construction of the integrated data base for our study on "Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden in Germany? - Distributional Analyses of the German tax...

This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the...

This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the...

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the...