Corneo, Giacomo - In: CESifo economic studies : CESifo, a joint initiative of … 51 (2005) 1, pp. 159-186
Data from official statistics and tax laws are exploited to describe fifty years of income taxation in Germany, with a focus on its role as a fiscal and distributive tool. The temporal pattern that emerges from the data is one of a golden age of the German income tax, followed by a slow shift...
