We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades …. Combining personal income tax and social security data allows us-for the first time-to offer a complete picture of the … distribution of annual earnings in Germany. We find that cross‐sectional inequality rose until 2009 for men and women. After the …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income … income from self-employment and from rent and lease in the survey is higher than in the tax data, increasing in upper … quintiles. Income underreporting to the tax authorities may be one of several possible explanations for these descriptive …

Society drifts apart in many dimensions. Economists focus on income of the poor and rich and the distribution of income … of multidimensional polarization we extend the income dimension by time, a pre-requisite and fundamental resource of any … polarization we allow compensation between time and income, parameters of a CES-type subjective well-being function, where a …

, the income tax is effectively progressive; and (v) income taxation substantially reduces income inequality in Germany …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 …

Ownership of small businesses can facilitate upward mobility through the income hierarchy and help individuals maintain … a place at the higher end of the income distribution hierarchy. This paper compares the positional stability of owners … faces definitional challenges. For instance, the Norwegian dual income tax system encourages owners of small businesses to …

taxation aims to cover public expenditures and to promote a just income distribution. Alternatively to the actual tax reform … 2000/2005 in Germany the ‘Karlsruhe proposal’ is discussed, which tries to raise the transparency and thereby the taxation … distributional and redistributional income impacts to important societal groups of the competitive tax systems compared to the before …

This note provides evidence for the relationship between income comparisons and subjective well-being (SWB), using … novel German data on self-reported comparison intensity and perceived relative income for seven reference groups. We find … for other reference groups, such as neighbours. Work-related income comparisons are mostly upwards and there is a strong …

This note provides evidence for the relationship between income comparisons and subjective well-being (SWB), using … novel German data on self-reported comparison intensity and perceived relative income for seven reference groups. We find … for other reference groups, such as neighbours. Work-related income comparisons are mostly upwards and there is a strong …

This note provides evidence for the relationship between income comparisons and subjective well-being (SWB), using … novel German data on self-reported comparison intensity and perceived relative income for seven reference groups. We find … for other reference groups, such as neighbours. Work-related income comparisons are mostly upwards and there is a strong …