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Verteilungsarithmetik der rot-grünen Einkommensteuerreform

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  • Giacomo Corneo

Abstract

I compare the distribution of net incomes in Germany before and after the reform of the personal income tax introduced by the governmental coalition of Social Democrats and Greens. In contrast with widely-held opinion, it is found that the reform is not neutral from a distributive point of view. Rather, it is strongly regressive. Measures aimed at broadening the tax base cannot compensate for the regressive effect triggered by reductions in the statutory tax rates. Distributive neutrality could only be achieved if tax avoidance were large, and by making effective tax rates fall with income.

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Bibliographic Info

Article provided by Duncker & Humblot, Berlin in its journal Schmollers Jahrbuch.

Volume (Year): 125 (2005)
Issue (Month): 2 ()
Pages: 299-314

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Handle: RePEc:aeq:aeqsjb:v125_y2005_i2_q2_p299-314

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Cited by:
  1. Ochmann, Richard, 2011. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48686, Verein für Socialpolitik / German Economic Association.
  2. Timm Bönke & Giacomo Corneo, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(4), pages 489-519.
  3. Ralf Maiterth & Heiko Müller, 2009. "Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 129(3), pages 375-390.

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