Deutschland wird häu…g ein im europäischen Vergleich überdurchschnittliches Abgabenniveau bescheinigt. Da dies als eine der Hauptursachen für vergleichsweise schwaches Wachstum und hohe Arbeitslosigkeit gilt, werden in der wirtschaftspolitischen Debatte vermehrt Reformen des progressiven...

The conventional approach to comparing tax progression (using local measures, global measures or dominance relations for first moment distribution functions) often lacks applicability to the real world: local measures of tax progression have the disadvantage of ignoring the income distribution...

Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

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...

Die Bruttolohnschichtungen für die einzelnen Steuerklassen gemäß der Lohnsteuerstatistik 1998 werden anhand der Lohnentwicklung und der Entwicklung der Beschäftigtenzahl für die Jahre 2001 bis 2006 fortgeschrieben. Unter Anwendung des gegenwärtigen und des geplanten Steuerrechts wird das...

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...

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...

We use micro data from the U.S. Internal Revenue Service to document how households' tax liabilities vary with income, marital status and the number of dependents. We report facts on the distributions of average and marginal taxes, properties of the joint distributions of taxes paid and income,...