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Einkommensteuerbelastung ausgewählter Haushaltstypen in Deutschland 1958 bis 2013

Author

Listed:
  • Alfred Boss
  • Hans Müller-Dröge
  • Axel Schrinner

Abstract

The level of the income tax is a major issue of the political debate in Germany. The paper presents data on the income tax burden in the period 1958–2013. The data refer to specific levels of real income as well as to specific levels of income in relation to the average income. The discretionary changes to the income tax rates since 1958 have not sufficed to avoid an increase in the marginal tax rates for typical taxpayers. As to the average tax rates, low income earners experienced a small decrease in their rates if their real income did not rise. Copyright ZBW and Springer-Verlag Berlin Heidelberg 2014

Suggested Citation

  • Alfred Boss & Hans Müller-Dröge & Axel Schrinner, 2014. "Einkommensteuerbelastung ausgewählter Haushaltstypen in Deutschland 1958 bis 2013," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(3), pages 187-193, March.
    • Handle: RePEc:spr:wirtsc:v:94:y:2014:i:3:p:187-193
    DOI: 10.1007/s10273-014-1654-1
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    Cited by:

    1. Chang Woon Nam & Christoph Zeiner, 2015. "Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany," CESifo Working Paper Series 5626, CESifo.

    More about this item

    Keywords

    H24;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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