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Berücksichtigung der kalten Progression in den Steuerschätzungen

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  • Fichte, Damian
  • Warneke, Matthias

Abstract

Die Bundesregierung hat in ihrem Ersten Steuerprogressionsbericht zu Jahresbeginn die Effekte der ungerechten kalten Progression kleingerechnet. Das DSi schlägt vor, dass der Arbeitskreis "Steuerschätzungen" eine unabhängige Abschätzung der Effekte der kalten Progression vornimmt. Unter Berücksichtigung aktueller Inflationsprognosen und anstehender Grundfreibetragserhöhungen hat das Institut zudem eigene Prognosen der Belastungen durch die kalte Progression vorgenommen. Danach zahlen die Bürger in diesem Jahr rund 7,8 Milliarden Euro und im kommenden Jahr rund 9,3 Milliarden Euro zu viel Einkommensteuer und Solidaritätszuschlag. Ein Abbau der kalten Progression ist also dringend erforderlich.

Suggested Citation

  • Fichte, Damian & Warneke, Matthias, 2015. "Berücksichtigung der kalten Progression in den Steuerschätzungen," DSi kompakt 19, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    • Handle: RePEc:zbw:dsikom:19
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    References listed on IDEAS

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    1. Boysen-Hogrefe, Jens, 2014. "Passt die mittelfristige Steuerschätzung zur Finanzplanung der Länder?," Kiel Policy Brief 78, Kiel Institute for the World Economy (IfW Kiel).
    2. Breuer Christian, 2015. "On the Rationality of Medium-Term Tax Revenue Forecasts: Evidence from Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 235(1), pages 22-40, February.
    3. Fox, Klaus-Peter, 2005. "50 Jahre Steuerschätzung: Die Notwendigkeit einer undankbaren Aufgabe," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 85(4), pages 244-248.
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