000			01684nab a2200241 c 4500
999			_c147043 _d147043
003			ES-MaIEF
005			20230207112121.0
007			ta
008			230203t2022 gw ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_970355 _aJenderny, Katharina
245		0	_aTop tax progression and capital taxation in Germany _c Katharina Jenderny
500			_aResumen.
504			_aBibliografía.
520			_aThis paper analyzes the effect of the introduction of a flat tax schedule on capital income on the progressivity of the German personal income tax, with a particular focus on top income groups. The reform-induced change in net incomes is proposed as a measure for progressivity changes at the top. Changes in vertical and horizontal equity are analyzed and broken down by reform component. The analysis is based on a micro-level panel dataset of income tax returns between 2001 and 2006 that is particularly representative for the top of the income distribution. The panel structure is used to construct a permanent reform effect that is less prone to annual volatility in income composition. The reform is found to be regressive. It is shown that the reform included substantial loopholes. Within the top of the distribution, the gain in net incomes is spread widely, but is not negative under plausible assumptions on reporting adjustments.
650		4	_aRENDIMIENTOS DE CAPITAL _948255
650		4	_aPLUSVALIAS _943197
650		4	_aIMPUESTOS _947460
650		4	_aPROGRESIVIDAD _948160
650		4	_aALEMANIA _925193
773	0		_9168722 _oOP 207/2022/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 4, December 2022, p. 422-469
942			_cART