TOP INCOMES IN GERMANY,
|
|
|
- Delphia Mitchell
- 6 years ago
- Views:
Transcription
1 1/18 TOP INCOMES IN GERMANY, Charlotte Bartels (DIW/SOEP) First WID.World conference December 14th, 2017
2 2/18 Estimation of income concentration International effort among inequality researchers to produce comparable estimates of income concentration collected in World Wealth and Income Database (WID) initiated by A. Atkinson, T. Piketty and E. Saez The share of income accruing to the top x% is computed using personal income tax (PIT) statistics and external population and income aggregates Income concept: taxable income Problem: tax reforms often change the definition of taxable income Challenge: make series comparable over time and across countries
3 3/18 Datasource: Personal income tax statistics Source: Statistik des Deutschen Reichs, Einkommen- und Körperschaftsteuerveranlagung 1925
4 4/18 Top 1% in international comparison 25 Income share (%) United States United Kingdom France Sweden Norway Source: WID
5 4/18 Top 1% in international comparison 25 Income share (%) United States United Kingdom France Sweden Norway Source: WID
6 German territory covered by new series Bremen Hamburg Hesse Baden Wurttemberg Saxony Bavaria Prussia /18
7 6/18 German states, Top 1% 40 Income share in % Saxony Baden Hessen Prussia Württemberg Bremen Bavaria Hamburg Source: Own calculations, PIT statistics
8 7/18 Germany, Top decile 50 Income share in % Incl. capital gains Excl. capital gains Source: Own calculations, PIT microdata and statistics
9 8/18 Germany, Top decile disjoint 25 Income share in % P90-95 P95-99 Top 1% Source: Own calculations, PIT microdata and statistics
10 9/18 Germany, Top 0.01% 5 Income share in % Incl. capital gains Excl. capital gains Source: Own calculations, PIT microdata and statistics
11 Germany, Bottom 50%, middle 40% and top 10% 50 Share of total income (%) Top 10% Middle 40% Bottom 50% Source: Own calculations, PIT microdata and statistics 10/18
12 11/18 Germany in international comparison - top 1% 25 Income share (%) United States United Kingdom Germany France Sweden Norway Source: WID and own calculations, PIT microdata and statistics
13 12/18 Composition of top incomes Share of total income (%) Share of total income (%) P90-95 P95-99 P P P Top 0.01% P90-95 P95-99 P P P Top 0.01% Share of total income (%) Business Wages 1977 Self-employment Dividends, interest and rents Share of total income (%) Business Wages 2007 Self-employment Dividends, interest and rents 0 P90-95 P95-99 P P P Top 0.01% 0 <P90 P90-95 P95-99 P P P Top 0.01 Business Wages Self-employment Dividends, interest and rents Business Wages Self-employment Dividends, interest and rents
14 Composition of top incomes - Top 0.1% Income composition of Top 0.1% (in %) Business Dividends, interest and rents Self-employment Wages 13/18
15 14/18 What drives top income shares? Importance of capital income as income source Globalization/Trade Technological change Institutions of the modern welfare state i.e. progressive income taxation, top marginal tax rates Bargaining power of trade unions See, e.g., Atkinson et al., JEL, 2011; Roine et al., JPubE, 2009; Foerster/Toth, 2015
16 15/18 Correlation matrix, All Top 1% Cap.share ATR Trade Union Patents Top 1% 1 Cap.share ATR Trade Unions Patents
17 16/18 Correlation matrix by period Top 1% Cap.share ATR Trade Unions Patents
18 17/18 Conclusion Prussian pre-wwi series overestimates income concentration at the very top compared to entire Germany. Top 10% share today is as high as in pre-wwi-germany. Top 1% share today is at post-wwii high, but still lower than in pre-wwi-germany. Growth in income concentration at the top in Germany seems to be related to increasing profits from unincorporated firms an increasing capital share. decreasing average tax rates for the top 1% decreasing union density pro-rich international trade
19 18/18 Thank you for your attention!
20 19/18 Method: Pareto interpolation 1. Pareto interpolation to assess Pareto parameter a and income threshold of top x% from PIT statistics 2. Total tax units and total income from external data sources total tax units: married couples + singles aged 20+ Source: Statistical Yearbook Details total income: 90% of total household income Source: National Accounts 3. Income share of top x%= Details a x% of total tax units income threshold of top x% (a 1) total income
21 20/18 Shares compared to Dell (2007) Income share in % Income share in % Top 10% Top 5% Income share in % Top 1% Top.01% Income share in % This paper Dell (2007)
22 21/18 Retained earnings in corporate sector? Net lending/net borrowing (bn Euro) Income share (%) Sectoral account position of corporations and partnerships Top 1% Source: Statistical Office, national accounts
23 22/18 50% rule for dividends Back
24 Tabulated data Germany , , , , , , , , , , , , , , , , , , , , , , , ,3 Gesamtbetrag der Einkünfte Gesamtbetrag 9,4 43 der , Festgesetzte 986 8,4Einkommensteuer ,2 20 von 000 bis unter ,4 Einkünfte , , , Stpfl % 9, % 6,1 2 Stpfl % 11, % 3, ,9 Verlustfälle (Gesamtbetrag 9,6 der Einkünfte 919 < 014,6 ) , , , , ,4 < , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,3 zusammen , , , , ,1 Gewinnfälle (Gesamtbetrag 2,1 der Einkünfte ,2 ) , ,0 3, ,5 0, , ,9 0, ,0 2, ,7 0, ,0 0, ,3 0, oder - mehr ,0 2, ,6 0, ,0 0, ,8 0, zusammen , , , , , , , ,1 insgesamt , , , , , , , ,2 Source: Annual PIT Statistics (jährliche Einkommensteuerstatistik), Destatis , , , , , , , , , , , , , , , ,4 23/18 zusammen GdE gemessenen Wert von 0,461. Die ungleiche Gewinnfälle Verteilung (Gesamtbetrag der Steuerlast der Einkünfte ist 0 durch ) den progressiven Verlauf des Steuertarifs begründet. Tabelle 3: Einkommensteuerpflichtige 2010 nach dem Gesamtbetrag der Einkünfte Die ungleiche Verteilung der Einkommen und der Steuerlast wird nochmals in Tabelle 4 deutlich, die im Gegensatz zu Tabelle 3 die höchsten negativen Einkünfte und die höchsten positiven
25 24/18 Control total for income, back Until 1918, income tax statistics are the most reliable source for national income (Helfferich, 1917) until German national accounts were first published. Two components taken from Hoffmann/Müller (1959) are added to taxable income recorded in the tax statistics to arrive at total household income: taxable income recorded in tax statistics + tax exempt income + income of non-filers with income beneath the tax allowance
26 25/18 Control total for income, , income controls for German state s result from the state s income share in total German income documented in tax statistics, i.e., Income Control s = (Tax Income s /Tax Income) Income Control
27 26/18 Control total for income, The income total is based on the national accounts published in Fachserie 18 Reihe 1.5 Volkswirtschaftliche Gesamtrechnungen. Inlandsproduktberechnung, Lange Reihen ab Total household income is the sum of Compensation of employees (Residents) (Arbeitnehmerentgelt (Inländer)) (Table 1.3) + Operation surplus (Betriebsüberschuss) (Table 1.10) + Income of self-employed (Selbständigeneinkommen) (Table 1.10) + Property income (Vermögenseinkommen) (Table 1.10) - Employers actual social contributions (Sozialbeiträge der Arbeitgeber) (Table 1.8). = Total household income
28 27/18 Control total for income year (0.9 x totpersinc from Statistical Office)/GDP Pref RefTotInc = (0.9 x totpersinc)/gdp Dell (2007) 0.53 x GDP (TaxStatInc x avgtaxpayerinc)/gdp (TaxStatInc x threshold)/gdp
29 28/18 Control total for population back Until 1918, population control is build on tax statistics: tax units recorded in tax statistics + non-filers/tax exempt (estimated by Hoffmann/Müller, 1959, and given in the tax statistics for Hesse (until 1883), Prussia and Saxony) From 1925 to the present, the population control for Germany is given by Married Couples/2 + Bachelors - Children (up to 19 years) , population controls for German state s result from its tax units share in German tax units, i.e., Population Control s = (Tax Units s /Tax Units) Population Control
30 29/18 Control total for population year Total adult population Total reference population (tax units) Dell (2007) Total population recorded in income and payroll tax statistics Total population recorded in income tax statistics
The Role of Capital Income for Top Income Shares in Germany
The Role of Capital Income for Top Income Shares in Germany Charlotte Bartels Katharina Jenderny February 3, 215 Abstract A large literature has documented top income share series based on income tax statistics
The$Role$of$Capital$Income$for$$ Top$Incomes$Shares$in$Germany$ $ $ Charlotte)Bartels)) and)katharina)jenderny) ) ) February)2015$ )
! WID.world$WORKING$PAPER$SERIES$N $215/1$! The$Role$of$Capital$Income$for$$ Top$Incomes$Shares$in$Germany$ $ $ Charlotte)Bartels)) and)katharina)jenderny) ) ) February)215$ ) The Role of Capital Income
Income and Wealth Concentration in Reunified Germany
Income and Wealth Concentration in Reunified Germany Charlotte Bartels Katharina Jenderny September 1, 2017 Preliminary draft Abstract This paper presents series on income and wealth concentration in Germany
An integrated approach for top-corrected Ginis
An integrated approach for top-corrected s Charlotte Bartels Maria Metzing June 14, 2016 Abstract Household survey data provide a rich information set on income, household context and demographic variables,
Income Inequality in France, : Evidence from Distributional National Accounts (DINA)
Income Inequality in France, 1900-2014: Evidence from Distributional National Accounts (DINA) Bertrand Garbinti 1, Jonathan Goupille-Lebret 2 and Thomas Piketty 2 1 Paris School of Economics, Crest, and
Distributional National Accounts DINA
Distributional National Accounts DINA Facundo Alvaredo Anthony B. Atkinson Thomas Piketty Emmanuel Saez Gabriel Zucman Meeting of Providers of OECD IDD Data OECD, Paris, February 18-19, 2016 Envision a
Top incomes in Germany,
WID.world WORKING PAPER SERIES N 2017/18 Top incomes in Germany, 1871-2013 Charlotte Bartels December 2017 1 Top incomes in Germany, 1871-2013 Charlotte Bartels December 11, 2017 Abstract This study provides
An integrated approach for a top-corrected income distribution
An integrated approach for a top-corrected income distribution Charlotte Bartels Maria Metzing November 16, 2017 Abstract Household survey data provide a rich information set on income, household context
Inequality Dynamics in France, : Evidence from Distributional National Accounts (DINA)
Inequality Dynamics in France, 1900-2014: Evidence from Distributional National Accounts (DINA) Bertrand Garbinti 1, Jonathan Goupille-Lebret 2 and Thomas Piketty 2 1 Paris School of Economics, Crest,
Top Incomes in Germany,
DISCUSSION PAPER SERIES IZA DP No. 11838 Top Incomes in Germany, 1871-2014 Charlotte Bartels SEPTEMBER 2018 DISCUSSION PAPER SERIES IZA DP No. 11838 Top Incomes in Germany, 1871-2014 Charlotte Bartels
Income Inequality in Korea,
Income Inequality in Korea, 1958-2013. Minki Hong Korea Labor Institute 1. Introduction This paper studies the top income shares from 1958 to 2013 in Korea using tax return. 2. Data and Methodology In
Discussion Paper Series. An Integrated Approach for Top-Corrected Ginis. IZA DP No Charlotte Bartels Maria Metzing
Discussion Paper Series IZA DP No. 10573 An Integrated Approach for Top-Corrected s Charlotte Bartels Maria Metzing february 2017 Discussion Paper Series IZA DP No. 10573 An Integrated Approach for Top-Corrected
NBER WORKING PAPER SERIES GLOBAL INEQUALITY DYNAMICS: NEW FINDINGS FROM WID.WORLD
NBER WORKING PAPER SERIES GLOBAL INEQUALITY DYNAMICS: NEW FINDINGS FROM WID.WORLD Facundo Alvaredo Lucas Chancel Thomas Piketty Emmanuel Saez Gabriel Zucman Working Paper 23119 http://www.nber.org/papers/w23119
Should the Rich Pay for Fiscal Adjustment? Income and Capital Tax Options
Should the Rich Pay for Fiscal Adjustment? Income and Capital Tax Options Thomas Piketty Paris School of Economics Brussels, ECFIN Workshop, October 18 2012 This talk: two points 1. The rise of European
Introduction of World Wealth and Income Database
Introduction The World Wealth and Income Database (WID.world) aims to provide open and convenient access to the historical evolution of the world distribution of income and wealth, both within countries
Rethinking Wealth Taxation
Rethinking Wealth Taxation Thomas Piketty (Paris School of Economics Gabriel Zucman (London School of Economics) November 2014 This talk: two points Wealth is becoming increasingly important relative to
The consolidation process in the German banking sector gained momentum last year.
Bank office report 2016 Development of the bank office network in 2016 Development of the bank office network in 2016 I Number of credit institutions (see Annex 1) The consolidation process in the German
Effective taxation of top incomes in Germany. School of Business & Economics Discussion Paper: Economics, No. 2011/18
econstor www.econstor.eu Der Open-Access-Publikationsserver der ZBW Leibniz-Informationszentrum Wirtschaft The Open Access Publication Server of the ZBW Leibniz Information Centre for Bach, Stefan; Corneo,
The Long-Run Determinants of Inequality: What Can We Learn From Top Income Data?
The Long-Run Determinants of Inequality: What Can We Learn From Top Income Data? Jesper Roine, Jonas Vlachos and Daniel Waldenström (paper at: www.anst.uu.se/danwa175 ) XXIV International Conference of
Sarah K. Burns James P. Ziliak. November 2013
Sarah K. Burns James P. Ziliak November 2013 Well known that policymakers face important tradeoffs between equity and efficiency in the design of the tax system The issue we address in this paper informs
High incomes and personal taxation in Colombia
High incomes and personal taxation in Colombia 1993-2010 Facundo Alvaredo Nuffield College/EMod, Conicet & Paris School of Economics & Juliana Londoño Vélez UC Berkeley Commitment to Equity Conference
An integrated approach for top-corrected Ginis
The German Socio-Economic Panel study 895 2017 SOEPpapers on Multidisciplinary Panel Data Research SOEP The German Socio-Economic Panel study at DIW Berlin 895017 An integrated approach for top-corrected
TOP INCOMES IN THE UNITED STATES AND CANADA OVER THE TWENTIETH CENTURY
TOP INCOMES IN THE UNITED STATES AND CANADA OVER THE TWENTIETH CENTURY Emmanuel Saez University of California, Berkeley Abstract This paper presents top income shares series for the United States and Canada
Applying Generalized Pareto Curves to Inequality Analysis
Applying Generalized Pareto Curves to Inequality Analysis By THOMAS BLANCHET, BERTRAND GARBINTI, JONATHAN GOUPILLE-LEBRET AND CLARA MARTÍNEZ- TOLEDANO* *Blanchet: Paris School of Economics, 48 boulevard
Taxable Income Elasticities. 131 Undergraduate Public Economics Emmanuel Saez UC Berkeley
Taxable Income Elasticities 131 Undergraduate Public Economics Emmanuel Saez UC Berkeley 1 TAXABLE INCOME ELASTICITIES Modern public finance literature focuses on taxable income elasticities instead of
TOP INCOMES AND TOP TAXES IN GERMANY
TOP INCOMES AND TOP TAXES IN GERMANY STEFAN BACH GIACOMO CORNEO VIKTOR STEINER CESIFO WORKING PAPER NO. 1641 CATEGORY 1: PUBLIC FINANCE JANUARY 2006 An electronic version of the paper may be downloaded
German Medical Association
German Medical Association Federation of the German Chambers of Physicians The German Health Care System Workshop of the Serbian Medical Chamber 08 February 2018 Dr. Ramin Parsa-Parsi Head of the Department
Distributional National Accounts (DINA) Guidelines : Concepts and Methods used in WID.world
WID.world WORKING PAPER SERIES N 2016/1 Distributional National Accounts (DINA) Guidelines : Concepts and Methods used in WID.world Facundo Alvaredo, Anthony Atkinson, Lucas Chancel, Thomas Piketty, Emmanuel
How Closely Do Top Income Shares Track Other Measures of Inequality? Andrew Leigh * Abstract
How Closely Do Top Income Shares Track Other Measures of Inequality? Andrew Leigh * Abstract In recent years, researchers have used taxation statistics to estimate the share of total income held by the
Last year saw a continuation of the consolidation process in the German banking sector.
Bank office report 2015 Development of the bank office network in 2015 Development of the bank office network in 2015 I Number of credit institutions (see Annex 1) Last year saw a continuation of the consolidation
Lecture 4: Taxation and income distribution
Lecture 4: Taxation and income distribution Public Economics 336/337 University of Toronto Public Economics 336/337 (Toronto) Lecture 4: Income distribution 1 / 33 Introduction In recent years we have
Lecture 6: Taxable Income Elasticities
1 40 Lecture 6: Taxable Income Elasticities Stefanie Stantcheva Fall 2017 40 TAXABLE INCOME ELASTICITIES Modern public finance literature focuses on taxable income elasticities instead of hours/participation
Incomes Across the Distribution Dataset
Incomes Across the Distribution Dataset Stefan Thewissen,BrianNolan, and Max Roser April 2016 1Introduction How widely are the benefits of economic growth shared in advanced societies? Are the gains only
Income and Wealth Concentration in Switzerland over the 20 th Century
September 2003 Income and Wealth Concentration in Switzerland over the 20 th Century Fabien Dell, INSEE Thomas Piketty, EHESS Emmanuel Saez, UC Berkeley and NBER Abstract: This paper presents homogeneous
Germany s export surpluses Asset accumulation for the future?
GED Focus Paper Germany s export surpluses Asset accumulation for the future? GED Focus Paper Germany s export surpluses Asset accumulation for the future? Thieß Petersen Content Executive summary 5 Export
Reto Foellmi and Isabel Z. Martínez Inequality in Switzerland: A Haven of Stability?
Reto Foellmi and Isabel Z. Martínez Inequality in Switzerland: A Haven of Stability? INTRODUCTION Economic inequality is again being widely discussed. The reasons for this are manifold: the rise in inequality
Project Modernising the Budgeting and Accounting System at the Federal Ministry of Finance in Germany
Project Modernising the Budgeting and Accounting System at the Federal Ministry of Finance in Germany - Status and Progress - Annual OECD Public Sector Accruals Symposium 8./9 March 2010 1 MHR Project
No Rise in Income Inequality?
No Rise in Income Inequality? A Reappraisal of the German Income Distribution 1992-2001 by Stefan Bach *, Giacomo Corneo ** and Viktor Steiner * ** December 22, 2006 Abstract: We analyze the distribution
The World Wealth and Income Database (WID.world) aims to provide open and convenient access to the historical evolution of
Introduction The World Wealth and Income Database (WID.world) aims to provide open and convenient access to the historical evolution of the world distribution of income and wealth, both within countries
Debt barometer 1st quarter 2016: Continued decline in private insolvencies - the numbers are rising in five German states
Debt barometer 1st quarter 2016: Continued decline in private insolvencies - the numbers are rising in five German states 1. Overview: Low unemployment and rising real incomes provide less private insolvencies
NBER WORKING PAPER SERIES TOP INCOMES IN THE LONG RUN OF HISTORY. Anthony B. Atkinson Thomas Piketty Emmanuel Saez
NBER WORKING PAPER SERIES TOP INCOMES IN THE LONG RUN OF HISTORY Anthony B. Atkinson Thomas Piketty Emmanuel Saez Working Paper 15408 http://www.nber.org/papers/w15408 NATIONAL BUREAU OF ECONOMIC RESEARCH
Real Median Family Income is Falling. Family incomes have stagnated since the mid-1980s. Income in 2012 ($51,017) is lower than in 1989 ($51,681).
U.S. Income 1 Real Median Family Income is Falling Family incomes have stagnated since the mid-1980s. Income in 2012 ($51,017) is lower than in 1989 ($51,681). 2 Labor Income Share Falls As Profits Rise
Top Incomes in Norway
9 Top Incomes in Norway R. Aaberge and A. B. Atkinson 9.1 INTRODUCTION The shares of top incomes in Norway are of considerable intrinsic interest, since the series constructed in this chapter starts as
Econ 133 Global Inequality and Growth. What is Income? Gabriel Zucman
Econ 133 Global Inequality and Growth What is Income? zucman@berkeley.edu 1 Roadmap 1. Income = domestic output + net foreign income 2. Income = labor income + capital income 3. Functional vs. personal
Over the last 40 years, the U.S. federal tax system has undergone three
Journal of Economic Perspectives Volume 21, Number 1 Winter 2006 Pages 000 000 How Progressive is the U.S. Federal Tax System? A Historical and International Perspective Thomas Piketty and Emmanuel Saez
Taxing the Rich More: Evidence from the 2013 Tax Increase
Taxing the Rich More: Evidence from the 2013 Tax Increase Emmanuel Saez, UC Berkeley and NBER October 2016 Tax Policy and the Economy 1 MOTIVATION Controversial debate on the proper taxation of top incomes
Measuring Wealth Inequality in Europe: A Quest for the Missing Wealthy
Measuring Wealth Inequality in Europe: A Quest for the Missing Wealthy 1 partly based on joint work with Robin Chakraborty 2 1 LISER - Luxembourg Institute of Socio-Economic Research 2 Deutsche Bundesbank
EVIDENCE ON INEQUALITY AND THE NEED FOR A MORE PROGRESSIVE TAX SYSTEM
EVIDENCE ON INEQUALITY AND THE NEED FOR A MORE PROGRESSIVE TAX SYSTEM Revenue Summit 17 October 2018 The Australia Institute Patricia Apps The University of Sydney Law School, ANU, UTS and IZA ABSTRACT
Capitalism, Inequality & Globalization. Public University of Navarre Pamplona, Spain May 21 st 2018 J. E. Stiglitz
Capitalism, Inequality & Globalization Public University of Navarre Pamplona, Spain May 21 st 2018 J. E. Stiglitz In many ways, most advanced economies not been performing well US worst example, most European
Spain:'Estimates'of'Top'Income'Shares' ,' and'revision'for' ' ' ' Facundo(Alvaredo( and(luis(estévez(bauluz( ( ( September(2014' (
! WID.world'TECHNICAL'NOTE'SERIES'N '2014/4'! Spain:'Estimates'of'Top'Income'Shares'201172012,' and'revision'for'200172010' ' ' Facundo(Alvaredo( and(luis(estévez(bauluz( ( ( September(2014' ( The World
Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010
Volatile Top Income Shares in Switzerland? Reassessing the Evolution Between 1981 and 2010 Forthcoming The Review of Economics and Statistics Reto Foellmi Isabel Z. Martínez July 28, 2016 Abstract In the
Global economic inequality: New evidence from the World Inequality Report
WID.WORLD THE SOURCE FOR GLOBAL INEQUALITY DATA Global economic inequality: New evidence from the World Inequality Report Lucas Chancel General coordinator, World Inequality Report Co-director, World Inequality
Optimal Labor Income Taxation. Thomas Piketty, Paris School of Economics Emmanuel Saez, UC Berkeley PE Handbook Conference, Berkeley December 2011
Optimal Labor Income Taxation Thomas Piketty, Paris School of Economics Emmanuel Saez, UC Berkeley PE Handbook Conference, Berkeley December 2011 MODERN ECONOMIES DO SIGNIFICANT REDISTRIBUTION 1) Taxes:
CLARA MARTÍNEZ-TOLEDANO TOLEDANO WEALTH INEQUALITY IN SPAIN ( )
CLARA MARTÍNEZ-TOLEDANO TOLEDANO WEALTH INEQUALITY IN SPAIN (1984-2013) Abstract. This paper combines different sources (tax records, national accounts, wealth surveys) and the capitalization method in
Top Tax Progression and Capital Taxation in Germany
Top Tax Progression and Capital Taxation in Germany Katharina Jenderny May 2016 preliminary version. please do not cite. Abstract This paper analyzes the effect of the introduction of a flat tax schedule
long run inequality History and Inequality University of Oslo
long run inequality History and Inequality University of Oslo 5 Figure 8.1. Income inequality in France, 1910-2010 Share of top decile in total (incomes or wages) 45% 4 35% 3 25% Share of top income
Capital Accumulation, Private Property and Rising Inequality in China,
Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015 Thomas PIKETTY, Li YANG, Gabriel ZUCMAN HKUST IEMS Working Paper No. 2018-54 March 2018 HKUST IEMS working papers are distributed
Top$Incomes$in$Malaysia$1947$to$the$Present$ (With$a$Note$on$the$Straits$Settlements$1916$to$1921)$ $ $ Anthony'B.'Atkinson' ' ' December'2013$ '
! WID.world$TECHNICAL$NOTE$SERIES$N $2013/5$! Top$Incomes$in$Malaysia$1947$to$the$Present$ (With$a$Note$on$the$Straits$Settlements$1916$to$1921)$ $ $ Anthony'B.'Atkinson' ' ' December'2013$ ' The World
WID.world/TECHNICAL/NOTE/SERIES/N /2015/7/
! WID.world/TECHNICAL/NOTE/SERIES/N /2015/7/! Frank&Sommeiller&Price/Series/for/Top/Income/Shares/ by/us/states/since/1917/ / / MarkFrank,EstelleSommeiller, MarkPriceandEmmanuelSaez July2015/ The World
How fat is the top tail of the wealth distribution?
How fat is the top tail of the wealth distribution? Philip Vermeulen European Central Bank DG-Research Household wealth data and Public Policy, London 9/March/2015 Philip Vermeulen How fat is the top tail
THE CENTRAL ROLE OF A WELL-DESIGNED INCOME TAX IN THE MODERN ECONOMY
THE CENTRAL ROLE OF A WELL-DESIGNED INCOME TAX IN THE MODERN ECONOMY Income tax conference: Looking forward at 100 Years: Where next for the Income Tax? 27-28 April 2015 Tax and Transfer Policy Institute
8-Jun-06 Personal Income Top Marginal Tax Rate,
8-Jun-06 Personal Income Top Marginal Tax Rate, 1975-2005 2005 2000 1999 1998 1997 1996 1995 1994 1993 1992 1991 1990 1989 1988 Australia 47% 47% 47% 47% 47% 47% 47% 47% 47% 47% 47% 48% 49% 49% Austria
Digital Innovation and the Distribution of Income
Digital Innovation and the Distribution of Income Caroline Paunov Dominique Guellec I C 13 P A R I S 3 J U L Y 2 0 1 7 The findings expressed in this paper are those of the authors and do not necessarily
How Progressive is the U.S. Federal Tax System? A Historical and International Perspective
Revised paper July 2006 How Progressive is the U.S. Federal Tax System? A Historical and International Perspective Thomas Piketty and Emmanuel Saez Abstract (NBER version only): This paper provides estimates
Graduate Public Finance
Graduate Public Finance Measuring Income and Wealth Inequality Owen Zidar Princeton Fall 2018 Lecture 12 Thanks to Thomas Piketty, Emmanuel Saez, Gabriel Zucman, and Eric Zwick for sharing notes/slides,
GLOBAL INEQUALITY AND AUSTRALIA S ROLE
GLOBAL INEQUALITY AND AUSTRALIA S ROLE PRESENTATION TO A RECEPTION HOSTED BY OXFAM AUSTRALIA GOVERNMENT HOUSE, HOBART, TASMANIA 29 TH MAY 217 The good news: global poverty has fallen by almost 6% over
2017 BAVARIA S ECONOMY FACTS AND FIGURES
Bavarian Ministry of Economic Affairs and Media, Energy and Technology 2017 BAVARIA S ECONOMY FACTS AND FIGURES www.stmwi.bayern.de As of August 2017 Area km² 70,550 70,550 70,550 Population (31.12.) 1)
BALANCE SHEETS FOR INSTITUTIONAL SECTORS AND THE TOTAL ECONOMY Federal Statistical Office of Germany
BALANCE SHEETS FOR INSTITUTIONAL SECTORS AND THE TOTAL ECONOMY 1999-2016 Federal Statistical Office of Germany Published by (non-financial assets): Statistisches Bundesamt (Federal Statistical Office),
The Distributional Impact of Public Services in Europe
1 The Distributional Impact of Public Services in Europe Rolf Aaberge Research Department, Statistics Norway and ESOP, University of Oslo Twelfth Winter School on Inequality and Social Welfare, University
Law and Economic Justice
University of Oklahoma College of Law From the SelectedWorks of Jonathan B. Forman April 29, 2011 Law and Economic Justice JONATHAN B FORMAN, University of Oklahoma Available at: https://works.bepress.com/jonathan_forman/170/
!! Inequality in Poland: Estimating the whole distribution by g-percentile,
WID.world!WORKING!PAPER!SERIES!N!2017/21!!! Inequality in Poland: Estimating the whole distribution by g-percentile, 1983-2015 Pawel Bukowski and Filip Novokmet November 2017!!! Inequality in Poland: Estimating
From Communism to Capitalism: Private Versus Public Property and Inequality in China and Russia
WID.world WORKING PAPERS SERIES N 2018/2 From Communism to Capitalism: Private Versus Public Property and Inequality in China and Russia Filip Novokmet Thomas Piketty Li Yang Gabriel Zucman January 2018
2012 Canazei Winter Workshop on Inequality
2012 Canazei Winter Workshop on Inequality Measuring the Global Distribution of Wealth Jim Davies 11 January 2012 Collaborators Susanna Sandström, Tony Shorrocks, Ed Wolff The world distribution of household
Recent Development in Income Inequality in Thailand
Recent Development in Income Inequality in Thailand V.Vanitcharearnthum Chulalongkorn Business School vimut@cbs.chula.ac.th September 21, 2015 V.Vanitcharearnthum (CBS) Income Inequality Sep. 21, 2015
(Incorporated as a stock corporation in the Republic of Austria under registered number FN m)
Prospectus Supplement No. 3 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) Equity Linked Notes Programme This supplement (the "Supplement")
Coordinating collective bargaining policy at national level in Germany? A very open method of - low intensity - coordination.
G a b r i e l e S t e r k e l Coordinating collective bargaining policy at national level in Germany? A very open method of - low intensity - coordination. EPSU s CB Conference in Brussels 13-14 December
The Beacon Hill Institute
The Beacon Hill Institute The Economic Effects of the Tax Cuts and Jobs Act THE BEACON HILL INSTITUTE NOVEMBER 2017 Table of Contents Executive Summary... 2 Introduction... 3 The Tax Cuts and Jobs Act...
Striking it Richer: The Evolution of Top Incomes in the United States (Updated with 2009 and 2010 estimates)
Striking it Richer: The Evolution of Top Incomes in the United States (Updated with 2009 and 2010 estimates) Emmanuel Saez March 2, 2012 What s new for recent years? Great Recession 2007-2009 During the
Working paper series. Simplified Distributional National Accounts. Thomas Piketty Emmanuel Saez Gabriel Zucman. January 2019
Washington Center Equitable Growth 1500 K Street NW, Suite 850 Washington, DC 20005 for Working paper series Simplified Distributional National Accounts Thomas Piketty Emmanuel Saez Gabriel Zucman January
MEASURING ECONOMIC INSECURITY IN RICH AND POOR NATIONS
MEASURING ECONOMIC INSECURITY IN RICH AND POOR NATIONS Lars Osberg - Dalhousie University Andrew Sharpe - Centre for the Study of Living Standards IARIW-OECD INTERNATIONAL CONFERENCE ON ECONOMIC SECURITY
ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY
ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY Renata BUDLEWSKA University of Białystok, Poland renatabudlewska@gmail.com Ryta DZIEMIANOWICZ University of
(Incorporated as a stock corporation in the Republic of Austria under registered number FN m)
Prospectus Supplement No. 2 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) Equity Linked Notes Programme This supplement (the "Supplement")
The 2017 Tax Cuts and Jobs Act
70 East Lake Street Suite 1700 Chicago, IL 60601 www.ctbaonline.org The 2017 Tax Cuts and Jobs Act S A T U R D A Y, J A N U A R Y 1 3, 2 0 1 8 T A X S C A M T E A C H - IN S K O K I E P U B L I C L I B
Social Situation Monitor - Glossary
Social Situation Monitor - Glossary Active labour market policies Measures aimed at improving recipients prospects of finding gainful employment or increasing their earnings capacity or, in the case of
Erste Group Bank AG. EUR 30,000,000,000 Debt Issuance Programme. Prospectus Supplement No. 5
Prospectus Supplement No. 5 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) EUR 30,000,000,000 Debt Issuance Programme This supplement
https://cockpit.eqs.com/cgi-bin/main.ssp?fn=voting_right_transaction_print_version&...
Seite 1 von 12 Deutsch DGAP Stimmrechtsmitteilung: Leoni AG Veröffentlichung gemäß 40 Abs. 1 WpHG mit dem Ziel der europaweiten Verbreitung Veröffentlichung einer Stimmrechtsmitteilung übermittelt durch
Weekly Report. Five Years after the Reform of the Social and Unemployment Benefits in Germany
German Institute for Economic Research No. 12/21 Volume 6 April 28, 21 www.diw.de Weekly Report Five Years after the Reform of the Social and Unemployment Benefits in Germany Great expectations were connected
econstor Make Your Publications Visible.
econstor Make Your Publications Visible. A Service of Wirtschaft Centre zbwleibniz-informationszentrum Economics Lawless, Martina; Lynch, Donal Article Scenarios and Distributional Implications of a Household
econstor Make Your Publication Visible
econstor Make Your Publication Visible A Service of Wirtschaft Centre zbwleibniz-informationszentrum Economics Winkler-Büttner, Diana Article Differing degrees of labour market regulation in Europe Intereconomics
From Communism to Capitalism: Private vs. Public Property and Rising. Inequality in China and Russia
From Communism to Capitalism: Private vs. Public Property and Rising Inequality in China and Russia Filip Novokmet (Paris School of Economics) Thomas Piketty (Paris School of Economics) Li Yang (Paris
Top Incomes in Sweden over the Twentieth Century 1
Top Incomes in Sweden over the Twentieth Century 1 Jesper Roine and Daniel Waldenström 7.1 INTRODUCTION The evolution of income inequality across different economic systems has received enormous attention.
ERSTE 5. Erste Group Bank AG. Structured Notes Programme. Group
Prospectus Supplement No. 1 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) Structured Notes Programme This supplement (the "Supplement")
Tuesday, January 30, :45-13:00
Tuesday, January 3, 27 11:45-13: Fun, Fun, Fun: The Outlook for the Industry 26-21 Julie Clark Jeff Bertus Euro Attractions Show January 3 - February 1, 27 Fibes Seville Spain Euro Attractions Show Fun,
Top MTR. Threshold/Averag e Income. US Top Marginal Tax Rate and Top Bracket Threshold. Top MTR (Federal Individual Income Tax)
Source: IRS, Statistics of Income Division, Historical Table 23 Top Marginal Tax Rate and Top Bracket Threshold Top MTR (Federal Individual Income Tax) 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% Top MTR
ERSTE 5M. Erste Group Bank AG. Equity Linked Notes Programme. Group
Prospectus Supplement No. 4 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) Equity Linked Notes Programme This supplement (the "Supplement')
The long run history of income inequality in Denmark 1
1 By A. B. Atkinson Nuffield College, Oxford and Institute for New Economic Thinking at the Oxford Martin School And J. E. Søgaard University of Copenhagen and the Danish Ministry of Finance February 2014
Prof. Dr. J. Franke-Viebach SS Seminar
1 Prof. Dr. J. Franke-Viebach SS 2015 Seminar International Economics Target Groups: - Master in Economic Policy Studies (exam numbers 95811, 95821) topics 4, 5, 7-9, 11-14, - MSc Management und Märkte
Inequality and the super-rich
Inequality and the super-rich Daniel Waldenström Research Institute of Industrial Economics and Paris School of Economics January 2017 Over the recent decades there has been a dramatic rise in top income
Key Data Content Federal Republic of Germany Facts and Figures. Labour market/ Social security. Environment/ Health. States in comparison
Key Data 2016 Federal Republic of Germany Facts and Figures Population/Employment Economy/Finance Income Labour market/ Social security Working hours Content 2016 Apprenticeship Environment/ Health States
(Incorporated as a stock corporation in the Republic of Austria under registered number FN m)
Prospectus Supplement No. 1 Erste Group Bank AG (Incorporated as a stock corporation in the Republic of Austria under registered number FN 33209 m) EUR 30,000,000,000 Debt Issuance Programme This supplement