Experts on post-war Germany / Wirtschaftswunder ?

All,

I know someone who claims that Wirtschaftswunder became reality because all profits that were not re-invested, i.e. dividends, were taxed at 100%. Can anyone confirm this? I could not find a single article mentioning this.

AFAIK, Erhard cut interest rates, removed price controls and stabilised rampant inflation. Those were the major causes of such “miracle”.

Thanks
Juraj