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Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize

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Author Info
Achim Boss
Alfred Boss
Thomas Boss
Abstract

The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that “bracket creep” will remain a problem in Germany

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File URL: http://www.ifw-members.ifw-kiel.de/publications/die-anderungen-des-einkommensteuertarifs-folgen-fur-das-lohnsteueraufkommen-und-die-leistungsanreize-1/die-anderungen-des-einkommensteuertarifs-folgen-fur-das-lohnsteueraufkommen-und-die-leistungsanreize
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Publisher Info
Paper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1529.

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Length: 17 pages
Date of creation: Jun 2009
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Handle: RePEc:kie:kieliw:1529

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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 2009-12-14.

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