Effective Taxation of Top Incomes in Germany , 1992 - 2002 by Stefan Bach
نویسندگان
چکیده
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 which includes all taxpayers in the top percentile of the gross income distribution. We show that the distribution of the tax burden is highly concentrated, and that German income taxation has remained effectively progressive, despite substantial tax base erosion and significant reductions of top statutory marginal tax rates.
منابع مشابه
Effective taxation of top incomes in Germany , 1992 - 2002
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 gross income distribution. We show that despite substantial tax base erosion and significant reductions of...
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