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Der deutsche Einkommensteuertarif: Weiterhin eine Wachstumsbremse?

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  • Achim Boss
  • Alfred Boss
  • Thomas Boss
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    Abstract

    The structure of income taxation in Germany implies that the marginal and the average tax rates will rise in the course of the coming years—even if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.9, assuming that average wages rise by 1.5 percent per year; such wage increases would probably mean that real wages remain constant. The rising tax rates impair the incentive to work and dampen the growth of potential output. Regular tax rate cuts would seem to be necessary to avoid bracket creep. Indexation of the income tax system might be a real option for economic policy.

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    Bibliographic Info

    Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1304.

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    Length: 23 pages
    Date of creation: Dec 2006
    Date of revision:
    Handle: RePEc:kie:kieliw:1304

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    Related research

    Keywords: Marginale und durchschnittliche Lohnsteuerbelastung; Aufkommenselastizität; heimliche Steuererhöhungen; Indexierung;

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    References

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    1. Alfred Boss, 2004. "Radikale Steuerreform in Deutschland?," Kiel Working Papers 1208, Kiel Institute for the World Economy.
    2. Boss, Alfred & Elendner, Thomas, 2003. "Steuerreform und Lohnsteueraufkommen in Deutschland - Simulationen auf Basis der Lohnsteuerstatistik," Open Access Publications from Kiel Institute for the World Economy 3126, Kiel Institute for the World Economy (IfW).
    3. Alfred Boss & Thomas Elendner, 2004. "Vorschläge zur Steuerreform in Deutschland: Was bedeuten sie? Was kosten sie?," Kiel Working Papers 1205, Kiel Institute for the World Economy.
    4. Boss, Alfred, 1987. "Incentives und Wirtschaftswachstum: zur Steuerpolitik in der frühen Nachkriegszeit," Kiel Working Papers 295, Kiel Institute for the World Economy.
    5. Alfred Boss & Thomas Elendner, 2005. "Incentives to Work: The Case of Germany," Kiel Working Papers 1237, Kiel Institute for the World Economy.
    6. Boss, Alfred, 1986. "Ein Modell zur Simulation des Lohnsteueraufkommens in der Bundesrepublik Deutschland - ein Beispiel für die Nutzbarmachung sekundärstatistischer Daten," Open Access Publications from Kiel Institute for the World Economy 1972, Kiel Institute for the World Economy (IfW).
    7. Kamps, Christophe & Meier, Carsten-Patrick & Oskamp, Frank, 2004. "Wachstum des Produktionspotentials in Deutschland bleibt schwach," Kiel Discussion Papers 414, Kiel Institute for the World Economy (IfW).
    8. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, November.
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    Cited by:
    1. Gern, Klaus-Jürgen & Oskamp, Frank & Sander, Birgit & Scheide, Joachim & Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick, 2006. "Weltkonjunktur und deutsche Konjunktur im Winter 2006," Kiel Discussion Papers 436/437, Kiel Institute for the World Economy (IfW).
    2. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2007. "Deutsche Konjunktur: Aufschwungskräfte behalten die Oberhand," Open Access Publications from Kiel Institute for the World Economy 4095, Kiel Institute for the World Economy (IfW).
    3. Boss, Alfred & Dovern, Jonas & Meier, Carsten-Patrick & Oskamp, Frank & Scheide, Joachim, 2006. "Gute Chancen auf einen langanhaltenden Aufschwung in Deutschland," Open Access Publications from Kiel Institute for the World Economy 3941, Kiel Institute for the World Economy (IfW).
    4. Dovern, Jonas & Gern, Klaus-Jürgen & Meier, Carsten-Patrick & Oskamp, Frank & Sander, Birgit & Scheide, Joachim & Boss, Alfred, 2007. "Weltkonjunktur und deutsche Konjunktur im Herbst 2007," Kiel Discussion Papers 445/446, Kiel Institute for the World Economy (IfW).

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