Resource title

Effective taxation of top incomes in Germany, 1992 - 2002

Resource image

image for OpenScout resource :: Effective taxation of top incomes in Germany, 1992 - 2002

Resource description

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 top statutory marginal tax rates, German income taxation has remained effectively progressive. The distribution of the tax burden is highly concentrated, and the effective average income tax rate of the German economic elite the top 0.001 quantile of the gross income distribution is about 34 percent, which is well below the legislated tax rate.

Resource author

Stefan Bach, Giacomo Corneo, Viktor Steiner

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/26278

Resource license

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