Einkommensteuertarife in der Bundesrepublik Deutschland und ihre Folgen für die Belastung ausgewählter Haushaltstypen
AbstractFacing the general election in 2013, the level of the income tax is a major issue of the economic policy debate in Germany. The paper presents data on the income tax burden in the period 1958–2012. The data refer to specific levels of real income as well as to specific levels of income in relation to the income on average. It turns out that the discretionary changes of the income tax rates since 1958 did not suffice to avoid an increase of the marginal tax rates for typical taxpayers. As to the average tax rates, the picture is a bit different; low income earners realized a small decrease of their tax rates if their real income did not rise
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Bibliographic InfoPaper provided by Kiel Institute for the World Economy in its series Kiel Working Papers with number 1837.
Length: 60 pages
Date of creation: Mar 2013
Date of revision:
Marginal income tax rates in Germany; bracket creep; incentives to work;
Find related papers by JEL classification:
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
This paper has been announced in the following NEP Reports:
- NEP-ACC-2013-04-06 (Accounting & Auditing)
- NEP-ALL-2013-04-06 (All new papers)
- NEP-GER-2013-04-06 (German Papers)
- NEP-PBE-2013-04-06 (Public Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547.
- Schrader, Klaus & Bencek, David & Laaser, Claus-Friedrich, 2013. "IfW-Krisencheck: Alles wieder gut in Griechenland?," Kiel Discussion Papers 522/523, Kiel Institute for the World Economy (IfW).
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