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Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels

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  • Schmidt, Thomas-Patrick
  • Müller, Heiko

Abstract

Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses der Höhe des Grenzsteuersatzes auf den Umfang des steuerlichen Einkommens wird die im Jahr 2000 mit dem Steuersenkungsgesetz eingeleitete schrittweise Senkung der tariflichen Steuerbelastung genutzt. Als zentrales Ergebnis ergeben sich Werte für die Elastizität des zu versteuernden Einkommens i.H.v. 0,3 bis 0,4 und für die Elastizität der Summe der Einkünfte i.H.v. 0,2 bis 0,4. Dies ist vornehmlich auf die Reaktion Steuerpflichtiger aus der oberen Hälfte der Einkommensverteilung bzw. von zusammenveranlagten Steuerpflichtigen zurückzuführen.

Suggested Citation

  • Schmidt, Thomas-Patrick & Müller, Heiko, 2012. "Die Elastizitat des zu versteuernden Einkommens in Deutschland: Eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels," arqus Discussion Papers in Quantitative Tax Research 132, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:132
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    Cited by:

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    2. Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014. "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," EconStor Preprints 100006, ZBW - Leibniz Information Centre for Economics.
    3. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516.

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    More about this item

    Keywords

    Steuerreform; Einkommensteuer; Grenzsteuersatz; Elastizität des zu versteuernden Einkommens;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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