haku: @indexterm Germany / yhteensä: 2881
viite: 300 / 2881
Tekijä:Dell, F.
Otsikko:Top incomes in Germany and Switzerland over the twentieth century
Lehti:Journal of the European Economic Association
2005 : APR-MAY, VOL. 3:2-3, p. 412-421
Asiasana:Germany
income tax
incomes
Switzerland
Kieli:eng
Tiivistelmä:This paper introduces new homogenous series on top income shares in Germany (1891-1998) and Switzerland (1933-1995), using data from income tax returns. The secular decline in income inequality is for the most part an accidental, capital income phenomenon. Very top incomes were badly hurt by the major shocks of the 1914-1945 period and never fully recovered afterwards. Since 1945, top income shares have been relatively stable. The striking episode before WWII is how Nazi power brought top income shares to almost double within five years.
SCIMA tietueen numero: 258414
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