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On income tax avoidance: the case of Germany

Author

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  • Lang, Oliver
  • Nöhrbaß, Karl-Heinz
  • Stahl, Konrad O.

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.

Suggested Citation

  • Lang, Oliver & Nöhrbaß, Karl-Heinz & Stahl, Konrad O., 1993. "On income tax avoidance: the case of Germany," ZEW Discussion Papers 93-05, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewdip:9305
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