The contribution Bach, Corneo and Steiner (2008) has argued that \therich" do not pay taxes adequately in relation to their income, nding, for instance, aneective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in2001. This result contrasts sharply with the legislated...

Der vorliegende Beitrag untersucht anhand eines Wachstumsmodells die Entscheidungswirkungen der privaten Veräußerungsgewinnbesteuerung in verschiedenen Steuersystemen.Im Fall des Anteilshandels zwischen privaten Investoren induziert die Veräußerungsgewinnbesteuerung neben der...

This paper studies the cross-base tax elasticity of capital gains realizations to labor income taxes when capital gains are taxed at a separate proportional tax rate. Using a longitudinal panel of over 265,000 individuals in Sweden, this paper shows in a regression kink design that labor income...