أعرض تسجيلة المادة بشكل مبسط

dc.creator Bach, Stefan
dc.creator Corneo, Giacomo
dc.creator Steiner, Viktor
dc.date 2006
dc.date.accessioned 2013-10-16T07:02:55Z
dc.date.available 2013-10-16T07:02:55Z
dc.date.issued 2013-10-16
dc.identifier http://hdl.handle.net/10419/19105
dc.identifier ppn:510009891
dc.identifier.uri http://koha.mediu.edu.my:8181/xmlui/handle/10419/19105
dc.description We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones, the income tax is effectively progressive; (v) income taxation substantially reduces income inequality in Germany.
dc.language eng
dc.relation CESifo working papers 1641
dc.rights http://www.econstor.eu/dspace/Nutzungsbedingungen
dc.subject H24
dc.subject D31
dc.subject H26
dc.subject ddc:330
dc.subject income distribution
dc.subject personal income tax
dc.subject taxing the rich
dc.subject Einkommensverteilung
dc.subject Reichtum
dc.subject Einkommensteuer
dc.subject Steuerbelastung
dc.subject Deutschland
dc.title Top incomes and top taxes in Germany
dc.type doc-type:workingPaper


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أعرض تسجيلة المادة بشكل مبسط