Resource title

Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland

Resource image

image for OpenScout resource :: Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland

Resource description

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are also presented for the 1950-1999 period. The complex methods of calculating the comprehensive tax rate for corporate income are demonstrated. Data on the development of the tax rates for corporate income are likewise included. Finally, some considerations on the future development of the tax rates for corporate income are presented.

Resource author

Alfred Boss

Resource publisher

Resource publish date

Resource language

deu

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/2283

Resource license

Adapt according to the presented license agreement and reference the original author.