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Der deutsche Einkommensteuertarif: Wieder eine Wachstumsbremse?

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  • Alfred Boss
  • Achim Boss
  • Thomas Boss
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    Abstract

    The structure of income taxation in Germany implies that the marginal and the average tax rates will rise significantly in the next years - even if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.86, assuming that wages on average rise by 2 percent per year; such wage increases would probably mean that real wages hardly rise. The rising tax rates impair the incentives to work and dampen the growth of potential output. Regular tax rate cuts are necessary to avoid bracket creep. Indexation of the income tax system might be the solution. 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): 9 (2008)
    Issue (Month): 1 (02)
    Pages: 102-124

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    Handle: RePEc:bla:perwir:v:9:y:2008:i:1:p:102-124

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    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.:
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    1. Boss, Alfred & Ente, Werner, 1988. "Die Einkommensteuertarife 1965, 1986 und 1990: Wo liegen die Unterschiede?," Kiel Working Papers 311, Kiel Institute for the World Economy.
    2. Boss, Alfred, 1978. "Zur künftigen Entwicklung des Lohnsteueraufkommens in der Bundesrepublik Deutschland," Open Access Publications from Kiel Institute for the World Economy 3191, Kiel Institute for the World Economy (IfW).
    3. Nigar Hashimzade & Jean Hindriks & Gareth D. Myles, 2006. "Solutions Manual to Accompany Intermediate Public Economics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262582694, December.
    4. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2007. "Verbessertes Arbeitsmarktumfeld stärkt Wachstum des Produktionspotentials in Deutschland," Kiel Discussion Papers 441/442, Kiel Institute for the World Economy (IfW).
    5. Peter Haan & Viktor Steiner, 2004. "Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis," Discussion Papers of DIW Berlin 419, DIW Berlin, German Institute for Economic Research.
    6. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, December.
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    Cited by:
    1. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2007. "Deutschland: Gegenwind für Konjunktur und Potentialwachstum," Open Access Publications from Kiel Institute for the World Economy 4140, Kiel Institute for the World Economy (IfW).
    2. Gern, Klaus-Jürgen & Jannsen, Nils & Sander, Birgit & Scheide, Joachim & Van Roye, Björn & Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank, 2008. "Weltkonjunktur und deutsche Konjunktur im Frühjahr 2008," Kiel Discussion Papers 449/450, Kiel Institute for the World Economy (IfW).
    3. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Scheide, Joachim, 2008. "Deutsche Konjunktur: leichte Rezession absehbar," Open Access Publications from Kiel Institute for the World Economy 28638, Kiel Institute for the World Economy (IfW).
    4. Boss, Alfred & Dovern, Jonas & Groll, Dominik & van Roye, Björn & Meier, Carsten-Patrick & Scheide, Joachim, 2010. "Moderate Erholung in Deutschland - Arbeitsmarkt in erstaunlich guter Verfassung," Open Access Publications from Kiel Institute for the World Economy 45584, Kiel Institute for the World Economy (IfW).
    5. Boss, Alfred & Meier, Carsten-Patrick & Scheide, Joachim, 2008. "Abschwächung der Konjunktur in Deutschland - was nun zu tun ist," Open Access Publications from Kiel Institute for the World Economy 4307, Kiel Institute for the World Economy (IfW).
    6. Boss, Alfred, 2011. "Heimliche Steuererhöhungen vermeiden!," Open Access Publications from Kiel Institute for the World Economy 53148, Kiel Institute for the World Economy (IfW).
    7. Dovern, Jonas & Gern, Klaus-Jürgen & Jannsen, Nils & Van Roye, Björn & Sander, Birgit & Scheide, Joachim & Tesfaselassie, Mewael F. & Boss, Alfred & Meier, Carsten-Patrick & Oskamp, Frank, 2007. "Weltkonjunktur und deutsche Konjunktur im Winter 2007," Kiel Discussion Papers 447/448, Kiel Institute for the World Economy (IfW).
    8. Boss, Alfred & Dovern, Jonas & Groll, Dominik & Meier, Carsten-Patrick & van Roye, Björn & Scheide, Joachim, 2010. "Aufschwung lässt auf sich warten," Open Access Publications from Kiel Institute for the World Economy 32954, Kiel Institute for the World Economy (IfW).
    9. Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2008. "Deutschland: Robuste Binnenkonjunktur - Dämpfer aus dem Ausland," Open Access Publications from Kiel Institute for the World Economy 4306, Kiel Institute for the World Economy (IfW).
    11. Dovern, Jonas & Gern, Klaus-Jürgen & Jannsen, Nils & Van Roye, Björn & Scheide, Joachim & Hogrefe, Jens & Boss, Alfred & Meier, Carsten-Patrick, 2008. "Weltkonjunktur und deutsche Konjunktur im Herbst 2008," Kiel Discussion Papers 456/457, Kiel Institute for the World Economy (IfW).
    12. Boss, Alfred & Dovern, Jonas & Groll, Dominik & Meier, Carsten-Patrick & Van Roye, Björn & Scheide, Joachim, 2010. "Deutsche Konjunktur im Frühjahr 2010," Kiel Discussion Papers 478, Kiel Institute for the World Economy (IfW).
    13. Moog, Stefan & Raffelhüschen, Bernd, 2009. "Ehrbarer Staat? Die Generationenbilanz - Update 2009: Wirtschaftskrise trifft Tragfähigkeit," FZG Discussion Papers 38, Research Center for Generational Contracts (FZG), University of Freiburg.

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