search query: @author Stahl, K. / total: 4
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| Author: | Lang, O. Nöhrbass, K-H. Stahl, K. |
| Title: | On income tax avoidance: the case of Germany. |
| Journal: | Journal of Public Economics
1997 : NOV, VOL. 66:2, p. 327-347 |
| Index terms: | TAX EVASION INCOME TAX GERMANY |
| Language: | eng |
| Abstract: | The authors present a micro estimate determining taxed income as a function of gross income and all major deduction options depending on household and asset categories. It shows that tax savings strongly increase with increasing income, resulting in an effective marginal tax rate 16 percentage points below the legislated one for the highest income groups. This calls into question the intended distributional impact of progressive income taxation. The authors' estimate suggests aggregate income tax losses to the German fiscal authorities in the order of magnitude of 34 % of wage and income taxes paid in 1983. Relative to 1994 tax proceeds, this percentage would amount to DM 105 b. |
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