Effective Taxation of Top Incomes in Germany
Effective Taxation of Top Incomes in Germany
复制标题
德国对最高收入的有效征税
DOI：
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发表时间：
2013
期刊：
影响因子：
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通讯作者：
Viktor Steiner
中科院分区：
文献类型：
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作者：
Stefan Bach;G. Corneo;Viktor Steiner
我们利用了一个数据集，其中包括德国收入分配中最高百分位的所有纳税人的个人纳税申报表，以确定高收入家庭的有效所得税。考虑到税基侵蚀，我们发现收入分配的前百分位数支付的有效平均税率为30.5%，贡献了超过四分之一的所得税总收入。在收入最高的百分位数内，有效平均税率随着收入的增加先上升后下降。自上世纪90年代以来，德国超级富豪的实际平均税率下降了约三分之一，主要是在2001年至2005年的个人所得税改革之后出现的。因此，在德国，净收入向收入分配最顶层的集中程度大幅上升。
Abstract We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total income tax revenue. Within the top percentile, the effective average tax rate is first increasing, then decreasing, with income. Since the 1990s, effective average tax rates for the German super-rich have fallen by about a third, with major reductions occurring in the wake of the personal income tax reform of 2001-05. As a result, the concentration of net incomes at the very top of the distribution has strongly increased in Germany.