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Implizite und explizite Lohnsteuerbelastung in Deutschland

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  • Gasche Martin

    (MEA – Mannheimer Forschungsinstitut, Ökonomie und Demographischer Wandel, Universität Mannheim, L 13, 17, D-68131 Mannheim)

Abstract

Social insurance contributions include an implicit tax portion if the contributions are higher than the benefits. For the first time, this implicit tax burden is calculated for the entire German social security system regarding income groups, age groups and sex. There is evidence that the implicit tax burden is throughout relatively high. The age-specific tax structure is characterized by an inversely U-shaped curve: The implicit tax burden is weaker for young and older employees subject to social insurance than for employees of the in-between generation. The income-specific tax profiles indicate a negative wage tax for insured with low income and then a strong progressive trend. On a higher level of income, the burden has a regressive course. The combination of implicit wage tax caused by social security system and explicit wage tax caused by income tax system makes the regressive course of tax burden on high income level disappear, so that a progressive wage tax scale with a negative component for lower incomes can be observed.

Suggested Citation

  • Gasche Martin, 2009. "Implizite und explizite Lohnsteuerbelastung in Deutschland," Review of Economics, De Gruyter, vol. 60(2), pages 138-167, August.
    • Handle: RePEc:lus:reveco:v:60:y:2009:i:2:p:138-167
    DOI: 10.1515/roe-2009-0203
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    Citations

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    Cited by:

    1. repec:mea:meawpa:12255 is not listed on IDEAS
    2. Gasche, Martin & Rausch, Johannes, 2012. "Auswirkungen einer Versicherungspflicht der Selbständigen in der Gesetzlichen Rentenversicherung," MEA discussion paper series 201212, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    3. Holger Lüthen, 2014. "Rente und Reform: Lehren aus der Vergangenheit," DIW Roundup: Politik im Fokus 14, DIW Berlin, German Institute for Economic Research.
    4. Gasche, Martin, 2012. "Alte und neue Wege zur Berechnung der Rentenabschläge," MEA discussion paper series 201201, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    5. Börsch-Supan, Axel & Gasche, Martin & Haupt, Marlene & Kluth, Sebastian & Rausch, Johannes, 2012. "Ökonomische Analyse des Rentenreformpakets der Bundesregierung," MEA discussion paper series 201205, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    6. repec:mea:meawpa:12256 is not listed on IDEAS
    7. Gasche, Martin, 2012. "Freiwillige Zusatzbeiträge als sechster Durchführungsweg der betrieblichen Altersvorsorge? Eine Randnotiz zum Lebensleistungsanerkennungsgesetz," MEA discussion paper series 201204, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    8. repec:mea:meawpa:12252 is not listed on IDEAS

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