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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
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    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. --

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    Bibliographic Info

    Paper provided by arqus - Arbeitskreis Quantitative Steuerlehre in its series arqus Discussion Papers in Quantitative Tax Research with number 132.

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    Date of creation: 2012
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    Handle: RePEc:zbw:arqudp:132

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    Related research

    Keywords: Steuerreform; Einkommensteuer; Grenzsteuersatz; Elastizität des zu versteuernden Einkommens;

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