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Distributional Effects of Selected Tax Policy Reforms of the 19th Legislative Period

Author

Listed:
  • Maximilian Joseph Blömer
  • Przemyslaw Brandt
  • Anina Harter
  • Martin Mosler
  • Andreas Peichl

Abstract

This study examines the distributional effects of tax policy during the 19th legislative period. The ifo microsimulation model ifo-MSM-TTL simulates the changes in income for different household types and income groups as well as the change in inequality and poverty measures due to reforms in tax legislation. The study focuses on the key tax policy, including the partial abolition of the solidarity surcharge, adjustments to the income tax schedule, the increase in the child allowance, the child benefit and the allowance for single parents, as well as adjustments to the disability allowance. In nominal terms, the tax policy reforms relieved the burden on many private households. With the exception of the reduction of the solidarity surcharge, most of the implemented tax policy measures are in line with regular adjustments to real income trends. The distributional effects induce a slight reduction in the inequality measures.

Suggested Citation

  • Maximilian Joseph Blömer & Przemyslaw Brandt & Anina Harter & Martin Mosler & Andreas Peichl, 2021. "Distributional Effects of Selected Tax Policy Reforms of the 19th Legislative Period," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 122.
    • Handle: RePEc:ces:ifofob:122
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    File URL: https://www.ifo.de/DocDL/ifo_Forschungsberichte_122-Verteilungswirkungen-steuerpolitischer-Reformen.pdf
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    More about this item

    Keywords

    Steuerreform; Steuertarif; Steuerpolitik; Steuerrecht; Sondersteuer; Verteilungswirkung; Einkommensteuer; Solidaritätszuschlag;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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