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Ist eine Glättung des Mittelstandsbauchs finanzierbar?: Eine Mikrosimulationsstudie

Author

Listed:
  • Sommer Eric

    (Institut zur Zukunft der Arbeit (IZA), Schaumburg-Lippe-Str. 5–9, 53113 Bonn Germany)

  • Pestel Nico

    (Institut zur Zukunft der Arbeit (IZA), Schaumburg-Lippe-Str. 5–9, 53113 BonnGermany)

  • Schnabel Reinhold

    (Lehrstuhl für Volkswirtschaftslehre, insb. Finanzwissenschaften, Universität Duisburg-Essen, Universitätsstraße 12, 45117 EssenGermany)

  • Siegloch Sebastian

    (Empirische Wirtschaftspolitik und Arbeitsmarktökonomik, Angewandte Mikroökonometrie, Universität Mannheim, L7 3–5, 68161, MannheimGermany)

  • Spermann Alexander

    (Wirtschafts- und Verhaltenswissenschaftliche Fakultät, Albert-Ludwigs-Universität Freiburg im Breisgau, Dekanat, Platz der Alten Synagoge, 79085 FreiburgGermany)

Abstract

Eine steuerliche Entlastung der Mittelschicht durch eine Abflachung des Einkommensteuertarifs wird immer wieder von der Politik gefordert. Wir führen eine Mikrosimulation einer solchen Reform durch und analysieren die Effekte auf Fiskus, Beschäftigung und Ungleichheit. Die zu erwartenden massiven Steuerausfälle machen flankierende Maßnahmen erforderlich. Unsere Ergebnisse legen nahe, dass es kaum politisch und rechtlich umsetzbare Reformen gibt, die den Aufkommensverlust wettmachen könnten und gleichzeitig die ursprüngliche Zielsetzung der Reform nicht gefährden würden.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Sommer Eric & Pestel Nico & Schnabel Reinhold & Siegloch Sebastian & Spermann Alexander, 2016. "Ist eine Glättung des Mittelstandsbauchs finanzierbar?: Eine Mikrosimulationsstudie," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(3), pages 264-275, September.
  • Handle: RePEc:bpj:pewipo:v:17:y:2016:i:3:p:264-275:n:7
    DOI: 10.1515/pwp-2016-0023
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    Cited by:

    1. Buhlmann, Florian & Kolb, Michael & Siegloch, Sebastian, 2020. "Einführung einer Garantiesicherung: Endbericht," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 230961.
    2. Johannes Geyer & Salmai Qari & Hermann Buslei & Peter Haan, 2021. "DySiMo Dokumentation: Version 1.0," Data Documentation 101, DIW Berlin, German Institute for Economic Research.
    3. Spermann Alexander, 2017. "Basic Income in Germany: Proposals for Randomised Controlled Trials using Nudges," Basic Income Studies, De Gruyter, vol. 12(2), pages 1-9, December.
    4. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82.
    5. Kerstin Bruckmeier & Jannek Mühlhan & Andreas Peichl, 2018. "Creating More Incentives to Work for Low-Income Families," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 71(03), pages 25-28, February.

    More about this item

    Keywords

    H24; C63; Steuerreform; Einkommensteuertarif; Beschäftigungseffekte; Spitzensteuersatz; Mikrosimulation;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C63 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computational Techniques

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