Kiel: Institut für Weltwirtschaft (IfW)
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft Kiel, Hamburg
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 1977-1999 period; average tax rates are also presented for the 1950-1999 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.
labor income taxes
corporate income taxation
EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics