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Das Lohnsteueraufkommen in Deutschland - Erklärung und Prognose auf Basis der Lohnsteuerstatistik

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Author Info
Achim Boss
Alfred Boss
Thomas Boss
Abstract

The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 2007–2013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the marginal tax rates will increase. However, the income tax rates were reduced in 2009 and will be reduced in 2010. Nevertheless, “bracket creep” will remain a problem in Germany

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File URL: http://www.ifw-members.ifw-kiel.de/publications/das-lohnsteueraufkommen-in-deutschland-erklarung-und-prognose-auf-basis-der-lohnsteuerstatistik/das-lohnsteueraufkommen-in-deutschland-erklarung-und-prognose-auf-basis-der-lohnsteuerstatistik
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Publisher Info
Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1522.

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Length: 24 pages
Date of creation: May 2009
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Handle: RePEc:kie:kieliw:1522

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Related research
Keywords: wage income tax; marginal tax rates; bracket creep; simulation and forecast of wage income tax revenues;

Find related papers by JEL classification:
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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This page was last updated on 2009-12-18.

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