Composition effects of the German Federal Government on the average top income tax burden

Katrin Scharfenkamp

No 2/2013, Discussion Papers of the Institute for Organisational Economics from University of Münster, Institute for Organisational Economics

Abstract: This paper investigates whether the setting of the German top income tax burden is affected by the composition of the Federal Government in terms of connectedness with the national (academic) elite and company network from 1958 to 2011. The results reveal that the percentages of university graduates, former executive board members, as well as the government's average age at the time of decision are related to a lower average top income tax burden. Conversely and surprisingly, an increasing percentage of former members of a supervisory board is associated with a higher average top income tax burden. Interestingly, varying percentages of governmental members with an elitist social background are not aligned with the tax setting. Finally, the higher the difference of mandates between CDU & CSU and those of the SPD in the German Parliament, the lower is the average top income tax burden.

JEL-codes: D83 D85 H24 P16 (search for similar items in EconPapers)
Date: 2013
New Economics Papers: this item is included in nep-acc, nep-eur and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:umiodp:22013

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