Advanced Search
MyIDEAS: Login to save this article or follow this journal

Beurteilung der Verteilungswirkungen der „rot-grünen“ Einkommensteuerpolitik

Contents:

Author Info

  • Ralf Maiterth
  • Heiko Müller
Registered author(s):

    Abstract

    On the basis of an empirical analysis we discuss two alternative criterions to quantify distribu-tional effects of the income tax cut enforced by the former German red-green-government. Distributional effects can be measured by the impact of a tax reform either on the distribution of income or the distribution of the tax burden. We show the importance of the applied crite-rion for the interpretation of the results. Furthermore, we highlight the problems of focussing on the impact of a tax reform on the net income of taxpayers. It seems preferable to assess distributional effects by the impact of a tax reform on the disproportionality of the tax burden.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://dx.doi.org/10.3790/schm.129.3.375
    Download Restriction: Access to full text is restricted to subscribers (2008 onwards); Pay-per-view access from http://www.genios.de (2000 onwards) and http://ejournals.duncker-humblot.de/loi/schm (2008 onwards)

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

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

    Volume (Year): 129 (2009)
    Issue (Month): 3 ()
    Pages: 375-390

    as in new window
    Handle: RePEc:aeq:aeqsjb:v129_y2009_i1_q1_p375-390

    Contact details of provider:
    Web page: http://www.duncker-humblot.de

    Order Information:
    Email:
    Web: http://www.duncker-humblot.de/index.php/zeitschriften/wirtschafts-undsozialwissenschaften/schmollersjahrbuch-1.html

    Related research

    Keywords:

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
    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. Giacomo Corneo, 2005. "Verteilungsarithmetik der rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 125(2), pages 299-314.
    4. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aeq:aeqsjb:v129_y2009_i1_q1_p375-390. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gabriele Freudenmann).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.