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Die Einkommensteuer im Lichte von Progression und Inflation

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  • Dieter Dziadkowski

Abstract

Bei den Beratungen zum Entwurf des Steuerentlastungsgesetze 2022 wurde angekündigt, dass die Wirkungen der „kalten Progression“ begrenzt werden sollen und die durch die Inflationseffekte anfallenden Steuermehreinnahmen, insbesondere Umsatzsteuer und Lohnsteuer, sollen über Steuerentlastungsmaßnahmen den Bürgern zurückgegeben werden. Als eine Maßnahme hierzu solle der neue Einkommensteuertarif 2022 beitragen. Dieter Dziadkowski diskutiert die erforderlichen Maßnahmenschritte.

Suggested Citation

  • Dieter Dziadkowski, 2022. "Die Einkommensteuer im Lichte von Progression und Inflation," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 75(06), pages 55-58, June.
    • Handle: RePEc:ces:ifosdt:v:75:y:2022:i:06:p:55-58
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