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Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland

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  • Clemens Fuest
  • Andreas Peichl
  • Thilo Schaefer

Abstract

The simplification of the tax system is a key objective of many income tax reform proposals. This paper investigates the distributional impact of tax simplification. Our empirical analysis is based on a microsimulation model for the German tax and transfer system (FiFoSiM). We model tax simplification as the abolition of a set of controversial deductions from the tax base. We combine these simplifications with a tax rate schedule adjustment to preserve revenue neutrality. The combination with a flat tax rate increases the inequality of after-tax incomes whereas the combination with a directly progressive rate schedule adjustment reduces inequality. Copyright 2007 die Autoren Journal compilation 2007, Verein für Socialpolitik und Blackwell Publishing Ltd.

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Bibliographic Info

Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

Volume (Year): 8 (2007)
Issue (Month): 1 (01)
Pages: 20-37

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Handle: RePEc:bla:perwir:v:8:y:2007:i:1:p:20-37

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  1. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
  2. Gerhard Wagenhals, 2004. "Tax-benefit microsimulation models for Germany: A Survey," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 235/2004, Department of Economics, University of Hohenheim, Germany.
  3. Hans-Georg Petersen & Antje Fischer & Juliane Flach, 2003. "Wirkungen der Einfachsteuer auf die Steuerbelastung von Haushalten und Unternehmen," Finanzwissenschaftliche Diskussionsbeiträge 39, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
  4. Joachim Merz, 1994. "Microsimulation - A Survey of Methods and Applications for Analyzing Economic and Social Policy," FFB-Discussionpaper 09, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
  5. Gerhard Wagenhals, 2001. "Incentive and Redistribution Effects of the "Karlsruher Entwurf zur Reform des Einkommenssteuergesetzes"," Diskussionspapiere aus dem Institut für Volkswirtschaftslehre der Universität Hohenheim 194/2001, Department of Economics, University of Hohenheim, Germany.
  6. Stefan Bach, 2005. "Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(36), pages 523-527.
  7. Peichl, Andreas & Fuest, Clemens & Schaefer, Thilo, 2005. "Dokumentation FiFoSiM: Integriertes Steuer-Transfer-Mikrosimulations- und CGE-Modell," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-3, University of Cologne, FiFo Institute for Public Economics.
  8. Fuest, Clemens, 2000. "Steuerpolitik und Arbeitslosigkeit," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 11, number urn:isbn:9783161474583, July.
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