000			01843nab a2200229 c 4500
999			_c149244 _d149244
003			ES-MaIEF
005			20240415123238.0
007			ta
008			240415t2023 gm ||||| |||| 00| |eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_962502 _aBeznoska, Martin
245		0	_aAverage tax rates for rich and poor _bGerman Personal Income Tax from 1998 to 2019 _c Martin Beznoska
500			_aResumen.
504			_aBibliografía.
520			_aMeasuring the effective tax progressivity of personal income tax over the whole income distribution, and consistently defined over time, is an important tool with which to evaluate tax reforms. While survey data provides the representative income distribution, it measures the tax liabilities imprecisely and lacks representativity at the top. Administrative tax data overcomes these disadvantages, but does not reflect the overall income distribution, as it excludes non-taxable incomes and those who do not pay the tax. In this paper, I provide a matching, easy-to-implement strategy that combines these two types of data to exploit their advantages. This approach can be applied to different years of repeated cross-sections, which results in a representative and time-consistent database for the distributional analysis of income and taxes. As a result, the effective tax rate of the top one percent of the income distribution is found to be 30.1 percent in 2019, similar to 30.3 percent in 1998 despite cuts in the marginal tax rate for the top earners during the time span.
650		4	_950199 _aIMPUESTO SOBRE LA RENTA DE LAS PERSONAS FISICAS
650		4	_948570 _aTIPOS DE GRAVAMEN
650		4	_948160 _aPROGRESIVIDAD
650		4	_925193 _aALEMANIA
773	0		_9171576 _oOP 207/2023/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 79, n. 4, December 2023, p. 275-307
942			_cART