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Bemessungsgrundlage schlägt Fünf-Stufen-Tarif: Eine Simulationsanalyse des Reformvorschlags nach Rose


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  • Peichl, Andreas


  • Pestel, Nico


  • Schneider, Hilmar


  • Siegloch, Sebastian



Die Komplexität des deutschen Steuersystems hat in den vergangenen Jahren immer wieder Verbesserungsvorschläge hervorgerufen. In diesem Beitrag analysieren wir den von Manfred Rose vorgelegten Reformvorschlag eines Fünf-Stufen-Tarifs in Verbindung mit einer Reform der steuerlichen Bemessungsgrundlage. Unsere Simulationsergebnisse zeigen, dass die Reform mit äußerst negativen Arbeitsmarkteffekten verbunden wäre, die aus der deutlich höheren steuerlichen Belastung resultieren. Während der Fünf-Stufen-Tarif die Haushalte ceteris paribus entlasten würde, führt die Verbreiterung der Bemessungsgrundlage zu einer erheblichen Mehrbelastung. Unsere Ergebnisse zeigen, wie bedeutsam die Definition der Bemessungsgrundlage für die Effekte einer Steuerreform sein kann.

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Bibliographic Info

Paper provided by Institute for the Study of Labor (IZA) in its series IZA Standpunkte with number 36.

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Length: 15 pages
Date of creation: Apr 2011
Date of revision:
Publication status: published in: Wirtschaftsdienst, 2011, 91(5), 328-332
Handle: RePEc:iza:izasps:sp36

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Postal: IZA, P.O. Box 7240, D-53072 Bonn, Germany
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Postal: IZA, Margard Ody, P.O. Box 7240, D-53072 Bonn, Germany

Related research

Keywords: Steuerreform; Steuervereinfachung; Stufentarif; Mikrosimulation; Arbeitsangebot;

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Cited by:
  1. Georg Struch, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommmensbesteuerung," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), Justus-Liebig University Giessen, Department of Statistics and Economics, vol. 232(5), pages 567-588, September.
  2. Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte 44, Institute for the Study of Labor (IZA).


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