solely to Germany. Additionally, when we introduce the empirical evidence that capital income grows faster than non-capital … income 􀝎 > 􀝃, the dual tax system with a flat capital income tax implemented in 2009 further disequalises the after …-tax income substantially. Allowing inflation compensation to lean towards the poor by boosting their share of capital income may …

and evaluates the feasibility to charge a rich tax to fight bracket creep for the income distribution in 2009. Using a tax … micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … fiscally possible, it can totally offset the decrease of global redistribution effect from indexation. Our results echo the …

This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of … potential taxpayers, tax progression was not further observable. In 2009, the tax schedule changed and capital income was … the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in …

their mark on the German wealth distribution. Households at the top made substantial capital gains from rising business … wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom 50% has halved …'s current wealth-income ratio is about 120 percentage points higher than previously thought. …

trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from … rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom …German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime …

trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from … rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom …German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime …

trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from … rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom …German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime …

elite relies much less than elites in France or the US upon income from wages and salaries; (iii) income taxes are highly … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … composition by source. We also provide a measure of the effective average rate of taxation for various income groups. Our main …

established by Piketty (2001, 2003). The disappearance of capital income from the income tax base in many countries poses a major … simulating legislative definitions of capital income prevailing in Germany between 2001 and 2010. For both simulation and the … exclusion of capital gains, we employ a rich data set containing the tax files of all income taxpayers. Third, we construct a …

The distribution of income and wealth in Germany is assessed quite differently. Depending on the indicators, the sample … more unequally among younger income earners than among older ones. The importance of wealth should not be underestimated in …