Abstract
Data from o¢ cial statistics and tax laws are exploited in order to describe …fty years of income tax in Germany, with a focus on its role as a …scal and distributive tool. The temporal pattern that emerges is one of a golden age of the German income tax, followed by a slow shift towards a major crisis. The turning point on the income-tax path seem to have occurred in 1986. I put forward the thesis that the downturn was the outcome of a long-term change in the balance of political power. That change is rooted in structural changes that occurred in the German economy during the 1970s and early 1980s.
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