On income tax avoidance: the case of Germany

Oliver Lang, Karl-Heinz Nöhrbaß () and Konrad O. Stahl

No 93-05, ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research

Abstract: In this paper, we present a micro estimate determining taxable income as a function of gross income and all major deduction options depending on household and asset categories. It is shown that tax savings strongly increase with increasing income, resulting in a decreasing effective marginal tax rate for the highest income groups. We compute a lower bound on 1983 aggregate income tax losses to the German fiscal authorities of DM 72b, or of 45 % of wage and income taxes paid in 1983. The estimate of tax loss exceeds estimates for other countries by orders of magnitude.

Date: 1993
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Journal Article: On income tax avoidance: the case of Germany (1997)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:zewdip:9305

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