{"corpus_id":154017060,"paper_sha":"5279b601d5dd86ca2bf683d4d900fa26b51cbf23","doi":"10.2139/ssrn.884334","arxiv_id":null,"pmid":null,"pmcid":null,"mag_id":1886941348,"dblp_id":null,"acl_id":null,"title":"Top Incomes and Top Taxes in Germany","year":2006,"publication_date":null,"venue":"Social Science Research Network","journal":{"name":"SSRN Electronic Journal","pages":null,"volume":null},"journal_issn":null,"journal_title":null,"publication_types":[],"pubmed_pub_types":null,"s2_fields_of_study":["Economics"],"reference_count":63,"citation_count":27,"influential_citation_count":3,"is_open_access":true,"arxiv_categories":null,"arxiv_license":null,"arxiv_journal_ref":null,"mesh_headings":null,"chemicals":null,"comments_corrections":null,"source_flags":1,"s2_open_access_pdf_url":"http://www.diw.de/documents/publikationen/73/diw_01.c.43871.de/dp532.pdf","s2_open_access_landing_url":"https://www.semanticscholar.org/paper/5279b601d5dd86ca2bf683d4d900fa26b51cbf23","s2_open_access_license":null,"s2_open_access_status":"GREEN","pmc_open_access_pdf_url":null,"pmc_open_access_landing_url":null,"pmc_open_access_license":null,"pmc_open_access_status":null,"unpaywall_open_access_pdf_url":null,"unpaywall_open_access_landing_url":null,"unpaywall_open_access_license":null,"unpaywall_open_access_status":null,"abstract":"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.","claims":[{"public_id":"cl_2a20706543b44f53166de1b8607f839c","status":"active","text":"Although effective tax rates are significantly lower than statutory ones, the income tax is effectively progressive.","confidence":0.95,"contributors":[{"id":32,"public_id":"7c402c1b98","public_label":"뀨 (7c402c1b98)","roles":["extraction"],"url":"https://sah.borca.ai/u/7c402c1b98"},{"id":136,"public_id":"3c2apqe3ut","public_label":"Anonymous (3c2apqe3ut)","roles":["review"],"url":"https://sah.borca.ai/u/3c2apqe3ut"},{"id":171,"public_id":"b9tnx83g25","public_label":"eunsjani (b9tnx83g25)","roles":["review"],"url":"https://sah.borca.ai/u/b9tnx83g25"}],"url":"https://sah.borca.ai/claims/cl_2a20706543b44f53166de1b8607f839c"},{"public_id":"cl_91aefb78c44da2a1d4f16046ebe678a5","status":"active","text":"Income taxation substantially reduces income inequality in Germany.","confidence":0.95,"contributors":[{"id":32,"public_id":"7c402c1b98","public_label":"뀨 (7c402c1b98)","roles":["extraction"],"url":"https://sah.borca.ai/u/7c402c1b98"},{"id":136,"public_id":"3c2apqe3ut","public_label":"Anonymous (3c2apqe3ut)","roles":["review"],"url":"https://sah.borca.ai/u/3c2apqe3ut"},{"id":171,"public_id":"b9tnx83g25","public_label":"eunsjani 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thought.","confidence":0.95,"contributors":[{"id":32,"public_id":"7c402c1b98","public_label":"뀨 (7c402c1b98)","roles":["extraction"],"url":"https://sah.borca.ai/u/7c402c1b98"},{"id":136,"public_id":"3c2apqe3ut","public_label":"Anonymous (3c2apqe3ut)","roles":["review"],"url":"https://sah.borca.ai/u/3c2apqe3ut"},{"id":171,"public_id":"b9tnx83g25","public_label":"eunsjani (b9tnx83g25)","roles":["review"],"url":"https://sah.borca.ai/u/b9tnx83g25"}],"url":"https://sah.borca.ai/claims/cl_c398e989eeda846b68529fbc19541f76"},{"public_id":"cl_2065ae2e489e0de4a6f0086812b77ee2","status":"active","text":"The German economic elite relies much less than elites in France or the US upon income from wages and salaries.","confidence":0.95,"contributors":[{"id":32,"public_id":"7c402c1b98","public_label":"뀨 (7c402c1b98)","roles":["extraction"],"url":"https://sah.borca.ai/u/7c402c1b98"},{"id":136,"public_id":"3c2apqe3ut","public_label":"Anonymous 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