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

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  • Achim Boss
  • Alfred Boss
  • Thomas Boss
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    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: https://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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    Bibliographic 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
    Date of revision:
    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;

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