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Taxation of married couples in Germany and the UK: One-Earner Couples Make the Difference
Cite this article
as: S. Bach, P. Haan, R. Ochmann; 2013; Taxation of married couples in Germany and the UK: One-Earner Couples Make the Difference; International Journal of Microsimulation; 6(3); 2-20.
doi: 10.34196/ijm.00086
Figures
Figure 1
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Income tax schedules (Singles, UK vs. Germany).
Note: Omitting reduction of the Personal Allowance above 100,000 GBP in the UK.
Source: German Income Tax Law (Einkommensteuergesetz, EStG) and British Income Tax Law (see HM Revenue and Customs under http://www.hmrc.gov.uk).
Figure 2
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Effective tax liability: average across all groups (UK vs. Germany).
Notes: Displaying individuals, not tax units. I.e., in case of jointly taxed couples, where at least one spouse has positive gross income, spouses are displayed separately, each of them with their …
Figure 3
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Effective tax liabilities by groups: United Kingdom (UK) vs. Germany (DE).
Notes: Displaying individuals, not tax units. I.e., in case of jointly taxed couples, spouses are displayed separately, each with their individual gross income. EATR denotes effective average tax …