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Tax Facts

In: Business Taxation and Financial Decisions

Author

Listed:
  • Deborah Schanz

    (Chair of Taxation and Accounting)

  • Sebastian Schanz

    (University of Magdeburg)

Abstract

In this chapter, we present basic tax law information which build the basis for the examples throughout the book. First, we show which types of taxes contribute to the tax revenue in various countries and we show which taxpayers contribute to national income tax revenue based on information from Germany and the United States. Second, we explain progressive tax rate functions for individual income taxes as well as corporate income tax rate functions in both countries. For OECD countries we present marginal tax rates. The definitions of income tax bases are presented briefly. Treatment of capital income typically deviates from other income types; therefore, we explain taxation of capital income separately. We refer to national tax codes as from 2010.

Suggested Citation

  • Deborah Schanz & Sebastian Schanz, 2011. "Tax Facts," Springer Books, in: Business Taxation and Financial Decisions, chapter 0, pages 137-158, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-03284-4_4
    DOI: 10.1007/978-3-642-03284-4_4
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    Keywords

    Capital Income; Capital Gain;

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