Kiel Working Papers, Kiel Institute for World Economics
No 934:
Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
Alfred Boss
Abstract: The paper includes data on the taxation of wage income
(labor income tax and contributions to social security) and capital income
in the Federal Republic of Germany. Average tax rates and marginal tax
rates for typical wage income earners are shown for the 19771999 period;
average tax rates are also presented for the 19501999 period. The complex
methods of calculating the comprehensive tax rate for corporate income are
demonstrated. Data on the development of the tax rates for corporate income
are likewise included. Finally, some considerations on the future
development of the tax rates for corporate income are presented.
Keywords: Tax burden, labor income taxes, corporate income taxation; (follow links to similar papers)
JEL-Codes: H24; H25; (follow links to similar papers)
50 pages, June 1999
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