solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non …

and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …

This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios … indexing the tax schedule in Germany. The rich tax required for fully financing the indexation can be sizable. Under our …

-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income …

This paper estimates income tax underreporting for the case of Germany, by income category and along the income …