dc.contributor.author
Bach, Stefan
dc.contributor.author
Corneo, Giacomo
dc.contributor.author
Steiner, Viktor
dc.date.accessioned
2018-06-08T08:26:35Z
dc.date.available
2011-12-14T14:10:25.550Z
dc.identifier.uri
https://refubium.fu-berlin.de/handle/fub188/20110
dc.identifier.uri
http://dx.doi.org/10.17169/FUDOCS_document_000000012617
dc.description.abstract
This paper provides formulas for optimal top marginal tax rates when couples
are taxed according to income splitting between spouses, consumption is taxed,
and the skill distribution is unbounded. Optimal top marginal income tax rates
are computed for Germany using a dataset that includes the tax returns of all
German top taxpayers. We find that the optimal top marginal tax rate converges
to about 2/3 and convergence obtains at income levels that are substantially
higher than those currently subject to the actual top tax rate.
de
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000315-0
dc.relation.ispartofseries
urn:nbn:de:kobv:188-fudocsseries000000000006-7
dc.rights.uri
http://www.fu-berlin.de/sites/refubium/rechtliches/Nutzungsbedingungen
dc.subject
Optimal income taxation
dc.subject
German income tax
dc.subject.ddc
300 Sozialwissenschaften::330 Wirtschaft::336 Öffentliche Finanzen
dc.title
Optimal top marginal tax rates under income splitting for couples
refubium.affiliation
Wirtschaftswissenschaft
de
refubium.affiliation.other
Volkswirtschaftslehre
refubium.mycore.fudocsId
FUDOCS_document_000000012617
refubium.series.issueNumber
2011,21 : Economics
refubium.series.name
Diskussionsbeiträge des Fachbereichs Wirtschaftswissenschaft der Freien Universität Berlin
refubium.mycore.derivateId
FUDOCS_derivate_000000001789
dcterms.accessRights.openaire
open access
