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Tax Revenue, Minimum Wage and the "Bracket Creep" in the Income-tax Structure

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  • Christian Breuer

Abstract

The Working Group Tax Revenue Estimates has again expanded its forecasts for the development of tax revenues. A particularly favourable development is foreseen for revenue from the payroll tax. This has increased over GDP by 0.6 percentage points since 2010, which can be attributed in part to inflation-related extra revenue. The improved revenue situation is likely to reinforce the calls for a reduction of the "bracket creep" in the income-tax structure.

Suggested Citation

  • Christian Breuer, 2014. "Tax Revenue, Minimum Wage and the "Bracket Creep" in the Income-tax Structure," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(11), pages 38-42, June.
    • Handle: RePEc:ces:ifosdt:v:67:y:2014:i:11:p:38-42
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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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