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60 Jahre Einkommensteuertarif in Deutschland — Bestandsaufnahme und Handlungsempfehlungen
[60 Years of the Personal Income Tax Rate in Germany: Appraisal and Recommendations]

Author

Listed:
  • Martin Beznoska

    (Institut der deutschen Wirtschaft Köln e.V.)

  • Tobias Hentze

    (Institut der deutschen Wirtschaft Köln e.V.)

Abstract

Zusammenfassung Der Formeltarif der Einkommensteuer wurde seit seiner Einführung in Deutschland vor 60 Jahren 25 Mal verändert. Allerdings hat es die Politik insgesamt versäumt, den Tarifverlauf systematisch anzupassen. Insbesondere wurden die Tarifgrenzen nur unzureichend an die Entwicklung von Preisen und Löhnen angelehnt. Folglich verläuft der Tarif heute wesentlich steiler als noch vor einigen Jahrzehnten, und der Spitzensteuersatz wird schneller erreicht als 1960. Gleichzeitig liegen der Eingangs- und der Spitzensteuersatz im historischen Vergleich auf niedrigem Niveau. Vor diesem Hintergrund wäre eine Anpassung der Tarifgrenzen sinnvoll. Allerdings sind die Pläne der Bundesregierung in dieser Hinsicht wenig ehrgeizig.

Suggested Citation

  • Martin Beznoska & Tobias Hentze, 2018. "60 Jahre Einkommensteuertarif in Deutschland — Bestandsaufnahme und Handlungsempfehlungen [60 Years of the Personal Income Tax Rate in Germany: Appraisal and Recommendations]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 98(8), pages 587-591, August.
    • Handle: RePEc:spr:wirtsc:v:98:y:2018:i:8:d:10.1007_s10273-018-2335-2
    DOI: 10.1007/s10273-018-2335-2
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • C54 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Quantitative Policy Modeling

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