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Indexierung der Einkommensbesteuerung im internationalen Vergleich

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  • Jens Lemmer

Abstract

The additional income tax burden that results from inflation and an unadjusted progressive tax schedule is called bracket creep. Recently, the reduction of the impact of bracket creep has become a controversial issue of fiscal policy in Germany. Inflationinduced rises of the tax burden have many negative effects on taxpayers. Such bracket creep is unjust because it violates the abilityto pay principle. Therefore it should be abolished permanently by adjusting the income tax schedule as well as tax deductions und tax allowances to inflation on a yearly basis. In many OECD countries, the personal income tax is already inflation indexed. This paper describes and compares the existing indexing provisions and recommends an appropriate set of rules to abolish bracket creep in Germany. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Jens Lemmer, 2014. "Indexierung der Einkommensbesteuerung im internationalen Vergleich," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 872-878, December.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:12:p:872-878
    DOI: 10.1007/s10273-014-1762-y
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    Cited by:

    1. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Tax Increases Via the Back Door – Fiscal Revenue Impact of Bracket Creep," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.
    2. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, December.
    3. Michael Christl & Dénes Kucsera, 2015. "Gleicht die Steuerreform 2015/16 die kumulierte Wirkung der kalten Progression aus?," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 447-453, May.
    4. FlorianDorn & ClemensFuest & BjörnKauder & LuisaLorenz & MartinMosler & NiklasPotrafke & LuisaDörr, 2018. "How Bracket Creep Creates Hidden Tax Increases: Evidence from Germany," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 15(04), pages 34-39, January.
    5. Margit Schratzenstaller, 2015. "Steuerreform 2015/16 – Maßnahmen und Gesamteinschätzung," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 371-385, May.
    6. Angela Köppl & Margit Schratzenstaller, 2015. "Das österreichische Abgabensystem – Reformperspektiven," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(2), pages 127-135, February.
    7. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Bracket Creep – Distribution Effects of a Rolling Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    8. Margit Schratzenstaller, 2015. "The Tax Reform 2015-16 – Measures and Overall Assessment," WIFO Bulletin, WIFO, vol. 20(20), pages 222-237, December.
    9. repec:ces:ifodic:v:15:y:2018:i:4:p:50000000000859 is not listed on IDEAS
    10. Angela Köppl & Margit Schratzenstaller, 2015. "The Austrian Tax System – Perspectives for Reform," WIFO Bulletin, WIFO, vol. 20(6), pages 72-79, April.

    More about this item

    Keywords

    H11; H24; K34;
    All these keywords.

    JEL classification:

    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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