Verteilungsarithmetik der rot-grünen Einkommensteuerreform
AbstractI 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 InfoArticle provided by Duncker & Humblot, Berlin in its journal Schmollers Jahrbuch.
Volume (Year): 125 (2005)
Issue (Month): 2 ()
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Web page: http://www.duncker-humblot.de
Find related papers by JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- D72 - Microeconomics - - Analysis of Collective Decision-Making - - - Political Processes: Rent-seeking, Lobbying, Elections, Legislatures, and Voting Behavior
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
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- 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.
- Richard Ochmann, 2010. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Discussion Papers of DIW Berlin 1083, DIW Berlin, German Institute for Economic Research.
- 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.
- Bönke, Timm & de Haan, Jakob, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Discussion Papers 2006/3, Free University Berlin, School of Business & Economics.
- 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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