More articles on the topic Income Tax

IW-Newsletter
No. 4 from December 18, 2008
Effects of Social Security Reforms on the Income Distribution: High-Income Households Carry the Bulk of the Burden
The income thresholds for social security contributions create a degressive tax burden not only for individuals but also for households with market incomes above these thresholds. Nevertheless, survey data from 2006 show that the top 30 percent of these households pay more than half of the total social security revenues. more

IW-Newsletter
No. 3 from September 1, 2008
Reform of the German Personal Income Tax – an IW Proposal: Relieving the Tax Burden of the Middle Class
Past income tax reforms have benefited taxpayers differently. To avoid inflation-induced tax increases and prevent „cold progression“ the tax relief should be spread uniformly across all incomes. more

IW-Newsletter
No. 4 from October 1, 2007
Monetary Redistribution in Germany: The Bigger Incomes Pay the Bill
In spite of criticism that the German welfare state is too generous, too complicated and intransparent, its top down redistribution functions quite well. more