On income tax avoidance : the case of Germany
نویسندگان
چکیده
In this paper, we present a micro estimate detennining taxable income as a function of gross income and all major deduction options depending on ho~sehold and asset categories. It is shown that tax savings strongly increase with ulcreasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses' to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude.
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تاریخ انتشار 2009