Arbeitspapier
On income tax avoidance: the case of Germany
In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude.
- Sprache
-
Englisch
- Erschienen in
-
Series: ZEW Discussion Papers ; No. 93-05
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Lang, Oliver
Nöhrbaß, Karl-Heinz
Stahl, Konrad O.
- Ereignis
-
Veröffentlichung
- (wer)
-
Zentrum für Europäische Wirtschaftsforschung (ZEW)
ZBW – Leibniz Information Centre for Economics
- (wo)
-
Mannheim
- (wann)
-
1993
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Lang, Oliver
- Nöhrbaß, Karl-Heinz
- Stahl, Konrad O.
- Zentrum für Europäische Wirtschaftsforschung (ZEW)
- ZBW – Leibniz Information Centre for Economics
Entstanden
- 1993
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